Journal nº 2 by this Foundation includes a paper by Teresa Marcos Martín, PhD in Law and a research professor at the Department of International Public Law of the UNED (Spanish distance-learning University), in which she takes an in-depth look at the jurisprudence on the recovery of State aids and its application to the Basque tax holidays.

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In 2011 Bizkaia Economic Administrative Court delivered various Resolutions that analyse the competence allocation criteria applicable in the field of personal income tax and withholding tax on salaries, the regulations applicable for the calculation of bussiness income under the objective evaluation system, in the case of general partnership with joint owners resident  both in the Common Territory and in the Foral Territory, and the importance for purposes of notification of submitting personal tax returns to the tax authorities of the new domicile, in case of change of fiscal domicile.

It also confirmed in various Resolutions the criterion adopted by the Board of Arbitration of the Economic Agreement and confirmed by the Supreme Court on the inadmissibility of transferring balances of VAT refundable in the case of change of fiscal domicile.

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PhD Jesús Félix García de Pablos, a speaker at the Central Economic and Administrative Court, has published articles in both Tribuna Fiscal and Contabilidad y Tributación in which he analyses the jurisprudence established by the ECJ on tax holidays and the 45% tax credit for major investments and concludes that it does not modify the earlier jurisprudence on regional selectivity established in the case of UGT-La Rioja et al.

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The Association for the Promotion and Diffusion of the Economic Agreement will shortly unveil the new website showcasing the Economic Agreement.  The approach to the Economic Agreement has been structured in three levels in this new tool: the most basic is  for those people starting out in this area, where the fundamental aspects of our funding system is set out using simple concepts and audio-visual resources, such as animated info-graphics and games.  The second level, which provides more technical contents of the Agreement, by means of summaries and diagrams, is aimed at those people that wish to consolidate their knowledge. Finally, the advanced level targets professionals and scholars in this area that need to keep permanently up-to-date with a high degree of specialisation, and therefore provides access to the most important legislation and academic, judicial and administrative doctrine relating to the Economic Agreement, along with the publications of the different Ad Concordiam publishing lines.

Four new articles have been added to the documentation section:

“The Basque Economic Agreement within the legal and constitutional framework of the Restoration and the Second Spanish Republic”, by the  University of Deusto professor, Mr Santiago Larrázabal Basáñez, in Forulege at the Basque Academy of Law.

“An expensive end to a long “fiscal break”, by Mr Juan Martín Queralt, in number 250/251 of the Fiscal Tribune.

“Chronicle of a judicial rectification. sentence of the Supreme Court of 2-6-11 regarding the Biscay Fiscal Note on Corporation Tax”, by Mr Jose Luis Etxebarria Monasterio, in the September edition of the Forum Fiscal de Bizkaia.

“Resolutions of the Board of Arbitration of the Basque Economic Agreement”, by Dr Olatz Ereño Garcia, in the September edition of the Forum Fiscal de Araba.

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