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Publications

Our own publications

Here you will find the pdf. files of the books from the “Ad Concordiam“ Collection and the “Thesis” Collection published by the Association, as well as the “Classical” Collection published in collaboration with the Foral Deputation of Bizkaia and the Basque Country University (UPV-EHU). In addition, we have three available Cds (one for each Collection). If you are interested in any of them, you can make your order by sending an e-mail to This email address is being protected from spambots. You need JavaScript enabled to view it.. On the other hand, if you would like to look a complete Economic Agreement bibliography up, visit the “Documentation Center of the Economic Agreement and the Foral Treasuries” web.

 

  • “Ad Concordiam” Collection

  • “Classical” Collection

  • “Thesis” Collection

  • Research Collection

  • Only in English

The not-for-profit Association "Ad Concordiam" publishes its own book collection, whose thematic topic is the Economic Agreement since its restoration in 1981. The original language of the collection is Spanish with the exception of the books "International Conference. Basque Economic Agreement and Europe" and "The Economic Agreement between the Basque Country and Spain". However, an abstract in English for each book is provided below.

Haciendas Forales: 30 años de Concierto Económico y perspectivas de futuro

Haciendas Forales: 30 años de Concierto Económico y perspectivas de futuro

Authors: Varios

Este volumen incluye los textos de las ponencias y comunicaciones presentadas en el mes de febrero de 2011 en el Congreso celebrado en Bilbao y organizado por el Centro de Documentación del Concierto Económico y las Haciendas Forales de la UPV-EHU. En la labor de balance y perspectivas de 30 años de actividad de las Haciendas Forales destacan no solo análisis económicos o jurídicos, sino también otros vinculados a la opinión pública, que nos muestran cómo, a pesar de que el Concierto es pieza básica del autogobierno del País Vasco, todavía queda por hacer en su labor de proyección hacia la sociedad.

The Economic Agreement between the Basque Country and Spain

Author: Ignacio Zubiri Oria

The purpose of this book is to analyze and explain the Economic Agreement to English speakers: what it is, its historical origin, the use made by the Basque Country of the tax autonomy given by the Economic Agreement and the economic implications of the Economic Agreement. The book also reviews the differences and similarities between the financing systems of Foral Autonomous Communities (the Basque Country and Navarre) and the other Autonomous Communities in Spain (the so called Common system of financing).

International Conference. Basque Economic Agreement and Europe

congresointenacional

Editor: Eduardo J. Alonso Olea

Within the framework of the criteria set by the European Court of Justice in its Decision, known as the Azores case, on fiscal autonomy and European regions, "Ad Concordiam" held an International Conference at Deusto University in December 2006. Under the topic "Economic Agreement, regional tax regulation and State aid", several communications and papers, which are gathered in this publication, were presented.

La Identidad Pactada: Primer Proceso Estatutario y Concierto Económico 1981

Author: Miren Alcedo Moneo

On December 29th 1980, a Committee of delegates of the Basque Institutions agreed with the delegation of representatives of the Spanish Government on the new legal text of the Economic Agreement, pillar of the Basque Autonomy. Previously there had been many meetings. The scope of the research contained in this book is finding out what the conversations were like in these meetings, what the expectations of each part were, which pressures the delegates had to deal with and how the negotiators valued the final agreement.

El Régimen Jurídico del Concierto Económico

Author: Fernando de la Hucha Celador

In this book about the status of the Economic Agreement within the Spanish legal framework, the author, professor of Finance and Tax Law at the Public University of Navarre, focuses on two outstanding topics: the limits of the harmonization competences conferred by the law to the Common Institutions of the Basque Autonomous Community and the legal nature of tax regulations, or Normas Forales, according to the different categories of legislative instruments in Spanish Law and their judicial or constitutional review.

Recopilación del Concierto Económico Vasco: Legislación, Jurisprudencia y Bibliografía.

Authors: Alberto Atxabal Rada y Javier Muguruza Arrese

This study covers the different legal versions of the Economic Agreement, their related case-law and bibliography since 1981 until 2002. It contains court sentences, administrative resolutions and bibliographical notes, gathered in the same book, as well as a short account of the History of the peculiar economic and administrative regime of the Economic Agreement.

La opinión pública española sobre el Concierto Económico Vasco (1952-2002)

opinion_publica_2

Author: Maider Ensunza Arrien

This book is the second part of the research project, carried out in collaboration with the Sabino Arana Foundation, about the Spanish public opinion, as expressed in the written media from 1876 to 1937, extending the temporal scope of the research to the period from 1952 to 2002.

Crisis y renovación del Concierto Económico

Author: Enrique Lucas Murillo de la Cueva

This book contains the winner paper-research of the First Prize of Monografias "Ad Concordiam" and it focuses on three issues which raised outsanding debates during the negotiation and initial drafts of the Economic Agreement of 2002: the Basque Institutions representation in Europe, the unilateral extension of the Economic Agreement of 1981 and the institutional bodies which should take part in the negotiating process.

Adolfo Gabriel de Urquijo e Ibarra (1866-1933): Un artífice del Concierto Económico

Author: Gregorio Castaño San José

This book contains the second position paper-research of the First Prize of Monografias "Ad Concordiam" and it focuses on the historical figure, on the memory of whom the book is titled, Adolfo Gabriel de Urquijo e Ibarra, President of the Provincial Deputation of Bizkaia from 1905 to 1907 and one of the negotiators of the Economic Agreement of 1906.

Comentarios al nuevo Concierto Económico vasco

comentarios_al_nuevo_concierto_economico

Coordinator: Iñaki Alonso Arce

This publication contains a compilation of papers and essays, written during 2002 and 2003 and presented by experts on the Economic Agreement, about the legal text of the Economic Agreement, as the result of the negotiation process, signed in 2002. They offer an expert overview of the finance and tax regulation of the new agreed legal text.

El Concierto Económico: La renovación de 2002

elconciertoeconomicovasco

Editor: Iñaki Alonso Arce

This publication gathers the official documents published concerning all the procedures which were previous to the approval of the Economic Agreement in 2002. Not only it contains the internal documentation of the procedures at the General Assemblies of the Historical Territories, Juntas Generales, Basque Parliament and Spanish Parliament but the ones published in the Official Gazettes as well. It also includes the 25/2001 Law, May 27, by virtue of which the Economic Agreement of 1981 was unilaterally extended by the central Spanish Administration.

Opinión Pública Española sobre el Concierto Económico Vasco (1876-1937)

laopinion

Authors: Sonia González García y otras

This book contains the results of a research study, carried out in collaboration with the Sabino Arana Foundation, about the Spanish public opinion, as expressed in the written media of every ideology, in relation with the diverse covenants reached for the negotiations or renewals of the Economic Agreement since its origin in 1876 to its abolition in Bizkaia and Gipuzkoa in 1937.

Reflexiones en torno a la renovación del Concierto Económico vasco

reflexiones_en_torno_al_concierto

Coordinator: Iñaki Alonso Arce

This publication contains a compilation of papers and essays signed by experts on the Economic Agreement about the negotiation process before the signature of the new Agreement, which took place during 2001. They offer a multidisciplinary approach to the process because of the fact that authors from different fields, academia, politics and Basque public administration, express their views.

500 años de Hacienda Foral

Author: Eduardo J. Alonso Olea

This thin book contains a historical introduction and a brief account of how the Foral Treasury of Bizkaia is and operates since its origins in the 15th century up to nowadays. In his second part, there is an overview of its origins, its development until its abrogation in Bizkaia and Gipuzkoa in 1937, its restoration in 1981 and its effects for the Basque Country, with special reference to the current determination of the Quota or Cupo.

The classical books of the Foral Treasury, the “Classical” collection, is the result of the collaboration between the Foral Deputation of Bizkaia and the Department of Contemporary History of the University of the Basque Country (EHU-UPV). It aims at republishing old studies and works of remarkable authors, concerning the particular politic and administrative regime of the Economic Agreement, with the intention of making them available for researchers, students, public officers, politicians and, in general, for anybody who, free of prejudice and full of the constructive criticism typical of the intellectual curiosity, wants to go into the depth of these particular financial and administrative usages, whose origins date back into history while they still keep all the strength coming from their validity and recognition. The original language of the Collection is Spanish. However, an abstract in English for each book is provided below.

Régimen Político y Administrativo de las Provincias Vasco Navarras - Jose Mª de Estecha y Martinez, 1918

As stated in its subtitle, this book is a “Collection of Laws, Decrees, Royal Orders and Resolutions of the Contentious-Administrative Court”, a full compilation of legal texts which helped to construct the concept and contents of the economic-administrative issue, in a moment when the new structure of the State was under construction and subsidiarily of the tax self-administration of the Territories that, after the approval of the Law of 21st July of 1876, had a very week legal support.

Los Conciertos Económicos de las Provincias Vascongadas - Nicolás de Vicario y Peña, 1909

This book gathers minutely the legislation, by virtue of which, after the 1876 Law, the legal regime of the Economic Agreement was being legally built. In addition, the book contains the systematized and reliable testimonies of opinions, attitudes and approaches concerning the Economic Agreement of most authors and personalities, which were either really powerful or the outstanding protagonists of the first weak attempts to restore the financial autonomy and the capacity to self-organize the politic and administrative provincial regime.

El Concierto Económico. ¿Qué ha sido, qué es, qué debe ser? - Federico Zabala y Allende, 1927

This books, with an essentially accessible and practice approach, aims at clarifying and fixing ideas about the Economic Agreement, or in the author’s words, at “spreading its justice and convenience”. It has got different sections as determined by the author in the title: the Economic Agreement (previous definition), what it was (development), what it is, (last agreement of 1925-1926) and what it should be (perspectives of the system for future).

Fiat Lux - Nicolás de Vicario y Peña, 1923

This book contains one of the essays which took part in the essays competition, which was announced by the Biscayan Deputation in 1921, with the purpose of preparing conveniently the restoration of the Agreement due in 1926. It contains a comparative study between the tax system in the Basque Provinces and the one in force in the other Spanish provinces. It is divided in three parts: the first one accounts what the taxation in the foral times was; the second one is related to what the agreed regime was at the moment of writing the essay and the third one focuses on what, in the author’s opinion, the regime should be in future.

Información sobre la Hacienda Provincial (1913) - Diputación Provincial de Vizcaya - Ayuntamiento de Bilbao

This book is not written by only one author but it gathers three short essays containing contributions from different sources in relation with a common topic, referred not to the fundaments of the agreed regime but to the different alternatives of the execution of the tax sovereignty conferred by the regime. The contributions were made in response to the consultation the Foral Deputation presented, on the Indalecio Prieto´s initiative, regarding the reform of the tax system.

El Concierto Económico con el Estado - Francisco Gascue, 1907

It is a book which analyses the tax effort in Gipuzkoa. It can be highlighted that some of the debates, as the one about the budgetary policy of local entities or another about the scope of the Economic Agreement or the Quota are also of great relevance nowadays.

Régimen administrativo antiguo y moderno de Vizcaya y Guipúzcoa - Pablo de Alzola, 1910

At a time when the discussions about direct contribution were arising, the author analyses the original documentary sources in order to find the historical support of the antagonist approaches in relation with the fact that the Foral Deputation maintained a differentiate tax system from the one in the Spanish State. This book also contains a biography of the author as he is one of the persons of reference in the analysis of the economic and administrative status of the Economic Agreement during the period when the book was written.

Facultades de las Diputaciones Vascongadas como Organismos Administrativos, 1925

This essay, together with the one published with the number four of the “Classical” Collection, belongs to the group of essays which took part in the essays competition announced by the Biscayan Deputation in 1921 with the purpose of preparing conveniently the restoration of the Agreement due in 1926. Its contents don’t deal strictly with the Economic Agreement but it contains a systematization of the administrative competences of the Foral Deputations.

The "Thesis" Collection has a double target. On the one hand, it pursues to help the ambition of any researcher come true by the diffusion of his analyses, studies and conclusions and, on the other. to set a new via of spreading current investigations about the Foral Treasury.

The original language of the Collection is Spanish. However, an abstract in English for each Thesis is provided below.

La Administración Fiscal del Señorío de Vizcaya (1630-1804)

Author: Rafael Lopez Atxurra

This was a research work in origin which turned into a PhD Thesis presented at Deusto University in 1991 and obtained the highest distinction. How did expenses and income operate in the classic period of the Foral Institutions? Which was the status of the Monarchy and of the Foral Treasuries? This research work answers to these ones and to many other questions.

La fiscalidad del Derecho Civil Foral del País Vasco

Author: Alberto Atxabal Rada

This research work tackles Foral Civil Law from a tax perspective. It does not focus on a particular Civil institution or tax figure; however, it studies the complex relation between taxation and Foral Civil Law. This PhD Thesis was presented in 1999 in the Faculty of Law at Deusto University and obtained the highest distinction. Far from being just a theoretical study, the thesis was the pillar on which the 7/2002Norma Foral, October 15th, about the adaptation of the tax system of the Historical Territory of Bizkaia to the particularities of the Civil Law of the Basque Country, was based in order to implement the required amendments in the tax system of Bizkaia as to guarantee the usage and consolidation of the Foral Civil Law.

The legal defence of a paradigmatic historical right: the Basque Economic Agreement

Author: Gonzalo Martínez Etxebarria

After analysing the historical evolution of the charter system and more specifically the evolution of the Institution of the Basque Economic Agreement, this book focuses on the legal defence of the institution by Basque institutions, mainly in two decisive areas which are the material area and the procedural area. As regards the former, in other words, regarding the material area, the analysis in the book has focused on defending the regulatory framework of the Corporation. In the second case, the procedural area, the focus is on studying Act 1/2010, of 19 February.

Nationalist Politics and Regional Financing Systems in the Basque Country and Catalonia

Author: Caroline Gray

The research looks at the different regional financing systems in force in the Spanish State since the Transition as a significant factor of the evolution of the political strategy of nationalist parties and, in particular, of Convergência i Unió in Catalonia and EAJ-PNV in the Basque Country.

The Research Collection’s mission is to complement the Tesis Collection with a view to disseminating the original and quality scientific contributions made by scholars exploring specific aspects of the Basque Economic Agreement through different perspectives and approaches. Beside the publication and free distribution of the research papers on the web, and with a view to encouraging authors to take part in this new collection, Ad Concordiam provides a range of incentives for those collaborating in it.

 

Foral Tax Autonomy On Corporate Income Tax And European Harmonization

Foral Tax Autonomy On Corporate Income Tax And European HarmonizationAuthor: Andoni Montes

International tax fraud and stability of the Eurozone requires from an increased tax harmonization. Common Consolidated Corporate Tax Base (CCCTB) proposal would be the next step in this direction. However, there are five different tax jurisdictions in Spain, which means that the European Union has to take into account regions´ tax autonomy in order to respect their fiscal sovereignty and to guarantee the legitimacy of EU policies. This article analyses the compatibility between foral tax autonomy on Corporate Tax Income and its harmonization at the EU fora. Finally, the paper defends that improving region´s participation at decision making processes would solve this issue.

BIO
Andoni Montes works as researcher at Instituto Complutense de Estudios Internacionales. He studied Economics and Law at Rey Juan Carlos university. Later he followed postgraduate courses in Economic Policy at Utrecht University (Netherlands) and London School of Economics and Political Science (United Kingdom). His main research areas are federalism, tax policy and welfare systems.

Articles only in English.

The Economic Agreement between the Basque Country and Spain

Author: Ignacio Zubiri Oria

The purpose of this book is to analyze and explain the Economic Agreement to English speakers: what it is, its historical origin, the use made by the Basque Country of the tax autonomy given by the Economic Agreement and the economic implications of the Economic Agreement. The book also reviews the differences and similarities between the financing systems of Foral Autonomous Communities (the Basque Country and Navarre) and the other Autonomous Communities in Spain (the so called Common system of financing).

International Conference. Basque Economic Agreement and Europe

congresointenacional

Editor: Eduardo J. Alonso Olea

Within the framework of the criteria set by the European Court of Justice in its Decision, known as the Azores case, on fiscal autonomy and European regions, "Ad Concordiam" held an International Conference at Deusto University in December 2006. Under the topic "Economic Agreement, regional tax regulation and State aid", several communications and papers, which are gathered in this publication, were presented.