The Forum Fiscal de Álava journal has just published, in its March issue, an article by Javier Armentía Basterra that considers the international and internal limits of the regulatory capacity that the Basque Economic Agreement establishes for the Basque provinces with regard to tax issues.

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The Board of Arbitration of the Agreement has ruled that the notification by e-mail of ratification of competence in the framework of a mutual agreement procedure concerning a change of domicile marks the commencement of the one-month period for the filing of a dispute before the Board of Arbitration.

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In issue nº 51 of the journal Revista Jurídica de Navarra Eugenio Simón Acosta, Chair of the Board of Arbitration of Navarra, summarises the main issues debated by the Board over its seven-year history. These cover points of order concerning arbitration proceedings (jurisdiction, legitimisation, procedures, evidence) and matters of substance to which the Board has given special attention.

The Board of Arbitration of Navarre has ruled on the allocating factor applicable to gas deliveries, on the understanding that gas is made available to the acquirer by the marketer at the point of connection from which customers are supplied. The allocating factor envisaged for deliveries of movable tangible property susceptible to transportation for placement at the disposal of the acquirer does not therefore apply.

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Resolution of the Board of Arbitration of Navarre

The December issue of Forum Fiscal de Bizkaia contains an analysis by Iñaki Alonso Arce, Subdirector for Co-ordination & Technical Assistance of the Provincial Treasury of Bizkaia under the title La ejecución de la Decisión de la Comisión sobre crédito fiscal del 45% de las inversiones, on the criteria applied by the Foral Deputation of Bizkaia to calculate the amounts to be recovered under the 45% tax holidays for investments, which have been regarded as state aid incompatible with the Common Market, focusing especially on the so-called “incentive effect”.

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In a ruling dated January 12 last, the High Court of Justice of the Autonomous Community of  Valencia confirmed that it is the allocating factors contained in the Economic Agreement that enable any conflicts of competence to be resolved, while the rules for territorial competence laid down in the regulations on property transfer tax and stamp duty are applicable only in the common territory, and then only when competence has been attributed to that territory in application, as the case may be, of the said allocating factors.