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The High Court of Justice of the Basque Country confirms doctrine on fulfilment of autonomy test requirements regarding provincial tax regulations
Monday, 24 de September de 2012

In two rulings dated June 29 and July 5 the High Court of Justice of the Basque Country has overruled the appeals filed by the Autonomous Community of La Rioja against provincial regulations 3/2009 in the first case and 5 and 7/2008 in the second, and has confirmed that the provincial regulations comply with the principle of reservation of law and regulatory hierarchy, and pass the triple autonomy test laid down by the European Court of Justice as a requirement for analysing the presence of selectiveness as a prerequisite for classing regional tax regulations as state aid.

 

Furthermore, the Supreme Court ruling of June 1 upholds the criteria applied by the Board of Arbitration of the Economic Agreement between the Basque Country and the Spanish state in terms of fulfilment of the requirements in form and substance laid down in Article 13 of the relevant regulations for automatically considering a conflict to have been recorded.

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Survey on the Economic Agreement
Friday, 3 de August de 2012

“Ad Concordiam”  Association  has commissioned a survey on the knowledge of the Economic Agreement by the citizens of Bizkaia, whose results show the fact that It has remarkably increased during the last decade.

Main results

Rulings of the Constitutional Court on appeals concerned with ring-fencing
Thursday, 26 de July de 2012

The rulings of the Constitutional Court of July 16 admitting the Basque Government as a party and refusing to admit the Bizkaia Provincial Council in regard to the appeals on grounds of unconstitutionality filed against Public General Act 1/2010 and the allegations presented by the latter in its appeal document have been posted on the website.

Ruling of the Bizkaia Provincial Council

Ruling of the Basque Government

Allegations of the Bizkaia Provincial Council

El Tribunal Constitucional deniega la personación de la Diputación Foral de Bizkaia en los recursos contra el “blindaje” de las normas forales tributarias y acepta la del Gobierno Vasco
Wednesday, 25 de July de 2012

In a ruling dated July 16, the Constitutional Court denied the Bizkaia Provincial Council the right to appear as a party to the appeal on grounds of unconstitutionality filed by the Regional Parliament of La Rioja, the Regional Cabinet of Castilla y León and the Regional Parliament y of Castilla y León against Public General Act [Ley Orgánica] 1/2010 of February 19 amending the Public General Acts of the Constitutional Court and the Judiciary, upholding the defence brought by the legal representatives of the state of lack of authority to bring appeals on grounds of unconstitutionality.

On the same date the Constitutional Court also agreed to the appearance of the Basque Government as a party in the same proceedings, though this does not imply any back-dating of actions, so it is ruled that no period for allegations need therefore be given since an estoppel applies. This will prevent the statements made in the appeal document on the substance of the matter raised from being taken into account

The Economic Agreement Arbitration Board is competent to settle disputes between the Basque Country and the Autonomous Community of Navarra
Sunday, 20 de May de 2012

This is the finding in the decision regarding a dispute between Gipuzkoa Provincial Council and the Autonomous Community of Navarra relating the possibility to transfer IVA balances pending offsetting at the time of changing address.  This confirms its earlier doctrine, which is already established, which refutes such a possibility, and each authority has to process the tax due under its jurisdiction.

 

Another decision, which discusses the inspection competence regarding a company after a change for tax purposes, analyses the way of calculating the volume of operations in the case of occasional property operations performed by real estate companies, finding that the occasional nature is irrelevant for the purpose of calculating them to determine the volume of operations.

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