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Doctrine on the Navarra Economic Treaty
Sunday, 1 de March de 2015

The most recent issues of the Revista Jurídica de Navarra contain different articles on the treaty system. Thus, both Juan Cruz Alli Aranguren, a lecturer at the Public University of Navarra, in issue 53-54, and Eugenio Simón Acosta, professor in Tax and Financial Law at the University of Navarra since 1985, in issue 55-56, analyse the Constitutional Court ruling 208/2012, 14 November, arguing that it has been an unjustified amendment of the Navarra constitutional corpus, as it subjects its taxing power of new taxes and those not under the treaty to the dictates of the LOFCA (Autonomous Communities Financing Act).

Issue 57 of the magazines includes two articles. The first is by Eugenio Simón Acosta on VAT adjustment between the Autonomous Community of Navarra and the Spanish State, with regard to the controversy about the system used by the Volkswagen group in Navarra. The second is by the Government of Navarra’s Business and Economic Policy Director, María Jesús Valdemoros Erro, on the debate about the solidarity and fairness of the treaty system.

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