Dr. Bruno Peeters of the Business & Law Research Group at the Faculty of Law of the University of Antwerp has published an article in the latest issue of EC Tax Review in which he examines the issues that Member States need to take into account in regard to European regulations on the decentralisation of fiscal competences, especially the principle of non discrimination, fundamental freedoms and policy on state aid.
Gemma Martínez Bárbara, head of the Fiscal Policy Department of the Bizkaia Provincial Council, analyses the opinions of advocates general in cases involving the selectiveness of fiscal measures adopted by sub-state organisations since 1999 (the case of the Basque Country) up to the most recent cases (UGT-Rioja, Azores & Gibraltar).