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What is “Ad Concordiam”?
In a Few Words
In detail
General Regulations
General principles applicable to tax and financial relations
Tax regulations
Finance regulations
Tax Relations
Competences Distribution
Legislative capacity in agreed taxes
Obligations to provide tax information
Agreed Taxes
Individuals Direct Taxation
Corporate Income Tax
Withholding taxes and estimated taxes
Tax on income of non-residents
Value Added Tax
Transfer Tax And Stamp Duty
Excise Duties and Tax on Retail Sales of Certain Mineral Oils
Tax on Insurance Premiums
Gaming Duties, Fees and Local Taxes
Habitual residence and fiscal domicile
Determination of the place of transactions
Finance Relations
General Framework
Theoretical Model
The Quota Concept
Adjustments
Determination of the Quota
The Quota for the base year
The quota in the subsequent years of the five-year period
Some other elements laid down in the Quota Law currently in force
Formal aspects of the Quota payment
Conclusion: unilateral risk
Quota elements
GDPmp and attribution rate 1997-2010
Adjustments indirect imposition
Methodology 2007-2011
Committees
The Joint Committe on the Economic Agreement
The Law Coordination and Evaluation Committee
The Board Of Arbitration of the Economic Agreement
History
Historical Landmarks
Historical Evolution
Historical figures in Bizkaia
Documentation
Publications
Ad Concordiam Collection
Classical Collection
Thesis Collection
Legal Texts
Legal texts in force
Legal texts before 1981
1981 Economic Agreement
Quota (Cupo) Laws
Administrative Doctrine
Comisión Europea
Committee on Coordination and Legislative Evaluation
Arbitration Board
Economic and Administrative Courts
Jurisprudence
Academia Doctrine
Resources
FAQs
Computer Animations
Glossary of Terms
Exhibition
Agenda
News
Links
Legal texts in force
Economic agreement
Updated legal text in force (74 pages)
Quota Law
Updated legal text in force (14 pages)
