Jurisprudence and economic and administrative Doctrine before 2004

All documents, which can be searched here, are published only in Spanish since this is their original language. Therefore, this tool can be exclusively used in the referred language.

Through the searcher, you will find the Economic Agreement jurisprudence issued after the Supreme Court Sentence of 9th December 2004 and the Economic-administrative Courts Doctrine issued in relation to the Economic Agreement legal text in force since 2002. If you are interested in jurisprudence or doctrine issued before those dates, you can look them up in the "Anexo jurisprudencia" or the "Anexo resoluciones” of the “Ad Concordiam” Collection book "Recopilación del Concierto Económico Vasco: Legislación, Jurisprudencia y Bibliografía".

To enter any of them, please press here

The following documents are only in English:

  1. Fiscal Autonomy, Investment Funds and State Aid: a follow-up

  2. The Gibraltar judgment and the point on selectivity in fiscal aids

  3. European guidelines for federal member states granting fiscal competentes C.Q. tax autonomy to sub-national authorities

  4. State aid and autonomous regions: the ECJ`s ruling in the Basque Country case

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Economic and Administrative Courts

Listado completo de documentosFecha añadida

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IRPF; residencia habitual; determinacion; cambio de domicilio; criterio principal; permanencia de mas dias en el periodo impositivo; deduccion por adquisicion de vivienda habitual; improcedencia
Retenciones de trabajo; punto de conexión; trabajos realizados en territorio comun y foral; centro de trabajo de adscripcion del trabajador
IVA; traslado de saldos entre administraciones; improcedencia
Procedimiento de recaudacion; notificaciones; cambio de domicilio personas fisicas; efectividad; presentacion de autoliquidacion ante la nueva administracion competente
IVA; traslado de saldos entre administraciones; improcedencia
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