On 27 June 2017, the Court of Justice (CJ) – sitting in Grand Chamber – has rendered judgment in another fiscal State aid case concerning a tax exemption granted by Spain to the Catholic Church (Case C-74/16 Congregación de Escuelas Pías Provincia Betania). The case touches upon a number of interesting issues, which will be … Continue reading Spanish property tax exemption for Catholic Church not sacrosanct from State aid perspective

TL;DR - Questions of selectivity of tax advantages increasingly raised by national authorities to deny application of such advantage - In case at hand, selectivity of 'intragroup restructuring' exemption with respect to real estate transfer tax examined by German Bundesfinanzhof, which has doubts and refers the matter to the Court of Justice Introduction In recent years, the interpretation … Continue reading State aid: national courts struggling with selectivity requirement