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Exenciones fiscales a favor de las confesiones religiosas y ayudas del Estado: las cuatro condiciones a partir del art. 107.1, TFUE y el derecho español

Translated title of the contribution: [Autom. eng. transl.] Tax exemptions in favor of religious confessions and State aid: the four conditions from art. 107.1, TFEU and Spanish law

Research output: Contribution to journalArticlepeer-review

Abstract

[Autom. eng. transl.] The tax treatment provided for in much of the European Union for confessions and religious entities and, in general, public financing - direct or indirect - which can be enjoyed under concordats or precepts of common law, must be measured with the provision of the first paragraph of art. 107 TFEU, which describes it as incompatible with the internal market, “to the extent that it affects trade between Member States, aid granted by States or through state funds, in any form, that distort or threaten to distort competition , favoring certain companies or productions ”
Translated title of the contribution[Autom. eng. transl.] Tax exemptions in favor of religious confessions and State aid: the four conditions from art. 107.1, TFEU and Spanish law
Original languageSpanish
Pages (from-to)113-118
Number of pages6
JournalQF. QUINCENA FISCAL
Publication statusPublished - 2017

Keywords

  • derecho tributario
  • diritto tributario
  • enti ecclesiastici
  • entidades eclesiasticas

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