Tax exemptions of the Catholic Church in the Spanish Tax on Constructions, and their incompatibility with the European legislation on unlawful State aid
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Abstract
This article is focused in the legal problems linked with the Tax exemptions enjoyed by the Catholic Church in the Spanish Tax on Constructions, and analized the recent case resolved by the Court of Justice of the European Union on 27 June 2017, in which it's analized their possible incompatibility with the European legislation on unlawful State aids.
Keywords
- Tax Benefits
- Catholic Church
- Unlawful State Aid
