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Commentary on the rulings of the Supreme Court rulings on the electricity distribution and marketing operations
Monday, 2 de March de 2015

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.

Article

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.

Go to Scientific Doctrine

 

Rulings on Provincial General Tax Legislation continue
Wednesday, 18 de February de 2015

In its rulings issued on 2 and 23 October 2014, the Supreme Court confirmed the first instance rulings of the High Court of Justice of the Basque Country relating to the common administrative procedure nature of the General Tax Act (LGT). The first rejects the breach of that procedure and therefore of the harmonisation principles of the Economic Agreement, by the Gipuzkoa Provincial General Tax Legislation that envisages a more favourable system for the interested parties than the one envisaged in the LGT as regards the timeline of the procedure to determine liability. However, the second considers that the harmonisation principle of Article 3 of the Economic Agreement has been breached as it believes that the provision of the Gipuzkoa Income Tax rule subverts the objective assessment concept contained in the LGT.

Go to Jurisprudence

II Seminar on the Economic Agreement between the Spanish State and the Autonomous Community of Navarra
Wednesday, 18 de February de 2015

The Navarra Parliament, the Public University of Navarra and the University of Navarra are hosting the II Seminar on the Economic
Agreement between the Spanish State
and the Autonomous Community of Navarra, as part of the agreement to build on the seminar held last year. The aim is to analyse and disseminate the tax and financial system of Navarra and compare it to other financing systems of territorial public entities of a similar political nature. The seminar, which will be held at the Multi-purpose Room of the Navarra Parliament, will start on Tuesday 17 and will continue on 3 and 17 March.

Programme

The history of Bizkaia Provincial Council and a new thesis on the Economic Agreement
Sunday, 1 de February de 2015

Bizkaia Provincial Council is shortly going to publish a book featuring the history of the institution between 1500 and the present day. The book has been written in collaboration with the Research Group of the University of the Basque Country which is headed by Joseba Agirrezkuenaga Zigorraga, the professor of Contemporary History as the lead researcher. The digital version of the book is available from: http://bizkaikohistoria.com/

Our “Tesis de la Hacienda Foral” [Thesis of the Provincial Treasury] collection has been enriched with the publication of the PhD thesis entitled “The Legal Defence of a Paradigmatic Historical Right: The Basque Economic Agreement” by Gonzalo Martinez Etxebarria, PhD.

Link to the Thesis