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Doctrine on the Board of Arbitration of the Economic Agreement
Thursday, 24 de September de 2015

The latest issue of Zergak, the Tax Gazette of the Basque Country, is devoted entirely to addressing issues relating to the evolution, doctrine and pending matters of the Board of Arbitration of the Economic Agreement, whose purpose and fundamental task is to settle the disputes that arise between the Basque tax authorities and the other tax authorities in the application of the Economic Agreement. The different articles have been written by professionals who are or have been members of the Arbitration Board, which undoubtedly provides us with an insider view of its activity. Specifically, Carlos Palao Taboada delves into the very nature of the body that he chaired until last year in his article How Arbitral is the Arbitration Board? Isaac Merino Jara, a member of the Board, writes on the jurisprudence issued by the Supreme Court regarding the substance of the resolutions of the Board in his article The Economic Agreement and the Arbitration Board: Jurisprudence on Substantive Aspects. The members of the Arbitration Board devote their contributions to its history and evolution (Background, Genesis and Evolution of the Arbitration Board of the Economic Agreement by Javier Muguruza Arrese), on the relations between the conflict settlement bodies envisaged respectively in the Economic Agreement and the Navarra Economic Treaty (The Boards: The Relations Between the Arbitration Boards of the Basque Country and of the Autonomous Community of Navarra, by Fernando de la Hucha Celador), while its Chairman, Gabriel Casado Ollero, devotes his article, The Nature, Duties and Operating of the Arbitration Board, to analysing its organisation, operation and purposes.

Issue 105 of the Basque Public Administration Journal contains a historical study of the Álava Economic Agreement (The Economic Agreement System in Álava between 1942 and 1976), during the years of its derogation with respect to the provinces of Bizkaia and Gipuzkoa, written by Ana Belén Sanjurjo.