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Study of the agreement

Committees

Chapter III of the Economic Agreement, titled "Economic Agreement Committees and Board of Arbitration of the Economic Agreement", lays down the regulation of the administrative organs in charge of solving any issue related to the application of the Economic Agreement, stating the set up of three different committees: the Joint Committee on the Economic Agreement, the Legal Coordination and Evaluation Committee and the Board of Arbitration of the Economic Agreement.

Due to the negotiation process which underlies in the relations deriving from the Economic Agreement, the Joint Committee and the Legal Coordination and Evaluation Committee, made up of representatives of both administrations, the State's one and the Basque one, have an equal composition, whereas the Board of Arbitration, due to its features and competences, is made up of three members appointed by experts of renown professional prestige with broad experience in tax and finance matters.

COMMITEES AND BOARDS OF THE ECONOMIC AGREEMENT

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Commitee

JOINT COMMITTEE ON THE ECONOMIC AGREEMENT

 LAW COORDINATION AND EVALUATION COMMITTEE

 BOARD OF ARBITRATION OF THE ECONOMIC AGREEMENT

Composition

12 members

8 members

3 members

Central State: 6

Basque Government: 3
Foral Deputations: 3

Central State: 4

Basque Government: 1
Foral Deputations: 3

Appointed by the Minister and the Counsellor among renown professional experts

Agreement

Unanimity

Majority

Majority

Functions

To Agree on:

  • Modifications to the Economic Agreement
  • Coordination and cooperation commitments in matters of budgetary stability.
  • The methodology to be used in setting the Quota for each five year period.
  • The system and appointment of the members of the Board of Arbitration of the Economic Agreement, and on operation, notice and details of meetings, and the system for adopting agreements.
  • Any and all agreements involving matters of tax and finance deemed necessary at any given time for the correct application and development of the provisions contained in the present Economic Agreement.
  • Evaluate the adaptation of the tax legislation to the Economic Agreement prior to the publication
  • Resolve any consultations put forward on the application of points of connection laid down in the present Economic Agreement.
  • Rule on the comments raised in regard to the coordination of powers in the case of adjustment of operations between individuals or entities linked to rating operations with changes to the amounts paid or collected.
  • Make whatever studies deemed necessary for the adequate structural and functional organisation of the autonomous regime within the fiscal framework of the State.
  • Provide the competent Administrations with uniform action criteria, computer plans and programmes, and to organise the instruments, resources, procedures or methods for the effective materialisation of cooperation principles and information exchange.
  • Analyse the cases and questions that have arisen over inspection matters between the Administration of the State and the respective Foral Deputations, and to examine valuation problems for tax purposes.
  • Issue reports requested by the Ministry of Finance, the different Finance Departments of the Basque Government and the Foral Deputations, and the Board of Arbitration.
  • Any other functions related, in particular, to the application and execution of the present Economic Agreement.
  • Resolve all disputes arising between the Administration of the State and the Foral Deputation, or between the latter and the Administration of any other Autonomous Community over the application of the Economic Agreement either in competence issues or in the application of the Economic Agreement provisions to specific cases concerning individual tax relations.
  • Hear and resolve disputes arising between the interested Administrations over the interpretation and application of the present Economic Agreement in specific cases concerning individual tax relations.
  • Resolve any disputes that may arise over the domicile of taxpayers.