The High Court of Justice of the Basque Country (TSJPV) has issued rulings regarding the applicable criteria to attribute competence to monitor the volume of operations performed in one or other province and exclusively attributes it to that authority that, pursuant to the applicable precepts of the Economic Agreement, is responsible for conducting inspections. The Court has likewise confirmed the criteria included in Bizkaia legislation attributing that competence to the province in which the majority of the volume of operations is located when, in the case of over 25% of them taking place in the Basque Country, none of them is deemed to be located in the province of the tax domicile.

TSJPV Ruling of 7 July 2014