The Regional Government of La Rioja has brought out a book via the Iustel publishing house under the title El blindaje de las normas forales fiscales  that compiles the presentations given during the seminar held in Logroño on November 18, 2010 organised by the Directorate General for Legal Services of the Government of La Rioja.

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On Tuesday February 7 the Governing Cabinet of the Foral Deputation of Bizkaia decided to appear as a party in the proceedings under way at the Constitutional Court in the matter of the appeals on grounds of unconstitutionality filed by the Autonomous Communities of La Rioja and Castilla y León against Organic Law 1/2010 of February 19, known as the armour of Normas Forales on taxation Law. The Foral Deputation of Bizkaia is to be represented by Enrique Lucas Murillo de la Cueva of the law firm GÓMEZ-ACEBO & POMBO.

The Law Coordination and Evaluation Committee has ruled on the allocation factor applicable to the Transfer Tax and Stamp Duty return following the addition of a new guarantor to a mortgage novation deed.  It distinguished between the one applicable to increasing the loan and that applicable to the incorporation of the new guarantor.

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The Law Coordination and Evaluation Committee has ruled on the application of VAT to entity groupings that operate in foral and common territory, where it has clarified that the group can only be formed by the entities that are subject to the same Tax Inspection Authority (either common territory, on the one hand, or any of the Historical Territories, on the other hand). Once the group is formed, the individual tax returns of each entity in the entity grouping must be fulfilled with the corresponding Tax Authority according to the Economic Agreement general rules.

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Mercedes Ruiz Garijo, PhD. in Tax and Financial Law and lecturer at Rey Juan Carlos University, published “Un nuevo capitulo de las vacaciones fiscales en los tres Territorios Históricos del País Vasco: las dificultades procedimentales para la recuperación de las ayudas concedidas y declaradas ilegales en virtud del Derecho Comunitario” in the last issue of the Noticias de la Union Europea journal.  The article provides a comprehensive review of the problems relating to compatibility with European legislation of the Tax Normas Forales of the Historical Territories, from those that were initially queried in 1988 to those recently confirmed as being incompatible, tax holidays and 45% tax credit.

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