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Articles published in 2014
Sunday, 28 de September de 2014
As you have no doubt noticed, we have recently renewed the design of our whole website. This has entailed design changes and the introduction of a number of functions about which we have already informed you. We were not able to announce each new feature as it appeared, so we are sending a file listing all 19 of the articles published in 2014 and posted on the site. We hope they will be of interest to you.
Defining competencies regarding monitoring volume of operations
Saturday, 16 de August de 2014
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.
New ruling of the Constitutional Court regarding the tax jurisdiction of the Autonomous Community of Navarra
Sunday, 27 de July de 2014
On 26 June, the Constitutional Court issued a ruling regarding Provincial Legislation 24/2012, of 26 December, Regulating the Tax on the Value of Electricity Production. The ruling fully ratified the Court’s doctrine in its previous ruling 208/2012, regarding the limits of the tax jurisdiction of the Autonomous Community of Navarra, insofar as it deemed the precepts of the LOFCA (Financing of Autonomous Communities Act) to be fully applicable as regard non-agreed taxes.
Ruling of the Constitutional Court
Formation of the New Board of Arbitration
Sunday, 27 de July de 2014
Following the retirement of the previous Chair, Carlos Palao Taboada, the new Board of Arbitration held its first meeting yesterday under the chairmanship of Gabriel Casado Ollero, with Isaac Merino Jara and Javier Muguruza Arrese again sitting as ordinary members.
Amendment to the Regulations of the Arbitration Board of the Economic Agreement
Wednesday, 9 de July de 2014
Royal Decree 335/2014, of 9 May, amended the Regulations of the Arbitration Board of the Economic Agreement (Royal Decree 1760/2007, of 28 December) to adapt it to the agreements reached in the meeting of the Joint Committee of the Economic Agreement of 16 January and which has likewise involved amending the Agreement pursuant to the Act 7/2014, of 21 April.
