Press Release: Advocate General’s Opinion in Case C-74/16. Congregación de Escuelas Pías Provincia Betania v Ayuntamiento de Getafe

In the view of Advocate General Kokott, tax exemptions for Church-run schools do not, as a rule, breach the prohibition on State aid.

A tax exemption for the Catholic Church in Spain in respect of building work on a school building does not breach that prohibition where the Church uses the building for compulsory education and is thus using it in pursuance of its social, cultural and educational mission, but does breach it where it uses the building for providing education on a commercial basis.

• Primary Source