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Gemma Martínez Bárbara, Head of the Fiscal Policies Service of Bizkaia Provincial Council, has published an article in the April issue of the Forum Fiscal de Bizkaia, where she exhaustively describes and analyses the evolution of the opinion of Attorneys General Saggio, Geelhoed, Kokott and Jääskinen, regarding the circumstances required to qualify for regional tax measures as State aid by their territorial selectivity.
Amelia Pascual Medrano, Full Professor of Constitutional Law at La Rioja University, describes the judicial evolution of the so called “tax holidays” in an article published in the Revista General de Derecho Constitucional.
The Supreme Court, in its ruling on 26 January 2012, has declared null and void the precept of the Gipuzkoa General Tax legislation, which classifies the economic-administrative claim in cases involving amounts over 18,000 euros to be facultative. The High Court believes the exclusive state competences to regulate areas such as common administrative procedure and the rules of procedure, by assigning a regulatory role of all tax authorities to the General Tax Act, to have been directly breached.
The Supreme Court has issued its first decisions regarding the appeals for judicial review lodged by the Autonomous Communities of La Rioja and of Castilla y León. This confirms the doctrine established by the High Court of Justice of the Basque Country which found for compliance of the triple autonomy test required by Community jurisprudence to avoid the territorial selectivity consideration inherent to the state aid system. It has likewise confirmed the nullity of Additional Provision 10 of NF(Provincial Legislation) 2/2005, which authorised the application of the legislation annulled by the Ruling of 9 December 2004 for the tax periods accrued prior to the date on which it came into force.
In its meeting on March 26 last, the Cabinet passed three resolutions appointing the representatives of the central Spanish government on the Steering Committee for the Economic Agreement between the Spanish State and Navarra, the Negotiating Committee for the Revision of the Economic Agreement between the Spanish State and Navarra and the Joint Committee for the Economic Agreement.
The March issue of Tribuna Fiscal features an article by Javier Vicente Matilla, State Tax Inspector, and by Victor Vega Vicente, a law and business administration graduate, which uses some case studies to reveal the distortion occurring in the distribution of the VAT collected between administrations as a result of applying the operations localization rules contained in the Basque Economic Agreement.