Abstract: For some time now, the exemption of the Constructions, Instalations and Works Tax in favor of the Catholic Church has been questioned, considering that it can be a privilege. because it is not legally recognized in favor of the other minority confessions. contrary to the principle of equality in tax field. The issue has become more topical since the recent STJUE of June 27, 2017, which analyzes the possibility that the granting of the exemption in favor of the Catholic Church would be contrary to Community law, considering it a prohibited "Stateaid" by the Treaty on European Union.

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