In issue 204 (December 2014) of Forum Fiscal, Iñaki Alonso Arce discusses the Supreme Court rulings on the appeals lodged by
Bizkaia Provincial Council against the criteria applied in the decisions of the Arbitration Board regarding the connection points applicable to the electricity distribution and marketing operations during the transitional liberalisation period of the electricity market until 1 July 2009. Despite the appeals being dismissed, the authors finds positive aspects in the rulings issued as the High Court affirms, on the one hand, that the connection point applicable to the electricity distribution operations is the one relating to the transport services that the Economic Agreement attributes to the tax domicile of the distributor. On the other hand, the Supreme Court confirms the criterion argued by Bizkaia Provincial Council regarding what the connection point applied to electricity deliveries is, as it considers that the income from supplying electricity at an integral tariff must be located according to the territory where the last transformation process occurred, that is, at the place where the supply point is located, as that is where the energy is converted to the voltage required by the customer.

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