The effects of the judgment of the Court of Justice of the European Union of 27 June of 2017 on the fiscal benefits of local taxes

Abstract

The article examines the legislative and case law framework about the tax applicable to building, installations and infrastructural work (ICIO) to the Catholic Church since 1979, year of the Agreement between the Spanish State and the Holy See of 3 January of 1979 on economic matters, until the recent judgment of the Court of Justice of the European Union of 27 June of 2017 on the “existing aids” and “new aids” and the parameters for considering tax exemptions as a state aid prohibited by article 107.1 TFEU.

Keywords:

tax applicable to building, installations and infrastructural work, fiscal benefits, Catholic Church, new aids, existing aids, selective economic advantage