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Evolution of the status of Foral Basque tax legislation with regard to Community law
Saturday, 21 de January de 2012

Mercedes Ruiz Garijo, PhD. in Tax and Financial Law and lecturer at Rey Juan Carlos University, published “Un nuevo capitulo de las vacaciones fiscales en los tres Territorios Históricos del País Vasco: las dificultades procedimentales para la recuperación de las ayudas concedidas y declaradas ilegales en virtud del Derecho Comunitario” in the last issue of the Noticias de la Union Europea journal.  The article provides a comprehensive review of the problems relating to compatibility with European legislation of the Tax Normas Forales of the Historical Territories, from those that were initially queried in 1988 to those recently confirmed as being incompatible, tax holidays and 45% tax credit.


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