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Aplicación judicial de la doctrina del Tribunal de Justicia de la Unión Europea sobre la exención de la Iglesiatólica en el Impuesto sobre Construcciones, Instalaciones y Obras (a propósito de la sentencia 1/2018 del juzgado de lo contencioso administrativo nº 4 de madrid)

Author

Listed:
  • Carmen Morón Pérez

    (Universidad de Granada)

Abstract

En el trabajo se analiza la aplicación que el Juzgado de lo Contencioso-Administrativo nº 4 de Madrid hace de la doctrina del Tribunal de Justicia de la Unión Europea, que ha calificado como ayuda de Estado la exención de la Iglesia Católica en el Impuesto sobre Construcciones, Instalaciones y Obras, cuando en el inmueble en el que se realiza la obra se desarrollan actividades económicas.

Suggested Citation

  • Carmen Morón Pérez, 2018. "Aplicación judicial de la doctrina del Tribunal de Justicia de la Unión Europea sobre la exención de la Iglesiatólica en el Impuesto sobre Construcciones, Instalaciones y Obras (a propósito de la sent," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 168(3), pages 149-181, September.
    • Handle: RePEc:hpe:crotri:y:2018:v:168:i:3:p:149-181
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