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Study of the agreement

The Law Coordination and Evaluation Committee

The Law Coordination and Evaluation Committee is the administrative body in charge of resolving any concerns put forward on the application and execution of the Economic Agreement, mainly all issues related to the practice of the cooperation principle as laid down in article 4 of the Economic Agreement and, therefore, it is a far more professional committee than the Joint Committee on the Economic Agreement. It is made up of eight members: four representatives of the Administration of the State and four representatives of the Autonomous Community appointed by the Basque Government, three of which shall be at the proposal of each of the respective Foral Deputations. In practice, the representation of the Foral Deputations is assigned to the Foral Deputies of Treasury and Finances and the representation of the Basque Government to the Vice-Counsellor of Treasury and Finance. The delegation of the State is made up of high officials of the Ministry of Finance, headed up by the State Secretary of Finance.

Since there are no provisions about the system for adopting agreements, general rules for administrative procedures will be applicable. The Law Coordination and Evaluation Committee shall exercise the following functions:

  • 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. In the event of disagreement, both the Committee and any of the Authorities may refer the case to the Arbitration Board for its decision.
  • Deciding on coordination issues concerning the regularisation of transactions between related persons or entities, or grading operations differently from the way the taxpayer has declared them. As in the previous letter, in case of disagreement both the Commission and any of the Administrations may refer the dossier to the Arbitration Board for resolution.
  • 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.