| News
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| The Supreme Court dismisses the appeals lodged against the Corporation Tax provincial legislation |
Sunday, 22 April 2012 18:13
| The Supreme Court has issued its first decisions regarding the appeals for judicial review lodged by the Autonomous Communities of La Rioja and of Castilla y León. This confirms the doctrine established by the High Court of Justice of the Basque Country which found for compliance of the triple autonomy test required by Community jurisprudence to avoid the territorial selectivity consideration inherent to the state aid system. It has likewise confirmed the nullity of Additional Provision 10 of NF(Provincial Legislation) 2/2005, which authorised the application of the legislation annulled by the Ruling of 9 December 2004 for the tax periods accrued prior to the date on which it came into force.
Go to Jurisprudence |
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| Cabinet Appoints Central Govt. Representatives on Joint Committee for Economic Agreement |
Wednesday, 18 April 2012 17:44
| In its meeting on March 26 last, the Cabinet passed three resolutions appointing the representatives of the central Spanish government on the Steering Committee for the Economic Agreement between the Spanish State and Navarra, the Negotiating Committee for the Revision of the Economic Agreement between the Spanish State and Navarra and the Joint Committee for the Economic Agreement.
Press release |
| Problems of applying the Basque Economic Agreement in the Value Added Tax |
Wednesday, 11 April 2012 09:16
| The March issue of Tribuna Fiscal features an article by Javier Vicente Matilla, State Tax Inspector, and by Victor Vega Vicente, a law and business administration graduate, which uses some case studies to reveal the distortion occurring in the distribution of the VAT collected between administrations as a result of applying the operations localization rules contained in the Basque Economic Agreement.
Go to Academia Doctrine |
| Regulatory capacity acknowledged in the Basque Economic Agreement |
Wednesday, 11 April 2012 09:10
| The Forum Fiscal de Álava journal has just published, in its March issue, an article by Javier Armentía Basterra that considers the international and internal limits of the regulatory capacity that the Basque Economic Agreement establishes for the Basque provinces with regard to tax issues.
Go to Academia Doctrine |
| Mutual agreement procedure prior to the bringing of a dispute for change of domicile |
Saturday, 10 March 2012 15:24
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The Board of Arbitration of the Agreement has ruled that the notification by e-mail of ratification of competence in the framework of a mutual agreement procedure concerning a change of domicile marks the commencement of the one-month period for the filing of a dispute before the Board of Arbitration.
Go to Administrative Doctrine
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