The latest issue of the Revista Vasca de Administración Pública includes different articles on different issues relating to the Basque Economic Agreement system.
From the European perspective, Susana Serrano Gazteluurrutia analyses the application of the legitimate expectations principle in the process to recover the so-called tax holidays, while Sofía Arana Landín delves further into the practical problems for the Basque provinces when it comes to adapting the Community tax directives and their limited participation in the upstream process in the adopting of those provisions.
As regards local budget control, Martín María Razquin Lizarraga analyses the effects of the local reform in the Basque Autonomous Community and the limitations arising from the Local Sustainability and Rationality Act, and concludes that there is a pressing need for a Basque Municipal Act to be approved. Ander Ibarloza Arrizabalaga et al focus their study on the financial situation of the Gipuzkoa local council and the exercising of the budget control powers by the entities of the Provincial Council.
José Luis Burlada Echeveste analyses the consequences of different rulings relating to the common administrative procedure being considered as the exclusive competence of the Spanish State, in the light of Article 149.1.18 of the Spanish Constitution, and its impact on the Provincial General Tax Legislation. Irune Suberbiola Garbizu, finally, focuses his study on the agreement regarding the Gaming Tax and the connection points agreed to levy it.
