On 25 February 2021, our colleague Mikel Erkoreka will deliver a speech, on behalf of the Center for Basque Economic Agreement and Fiscal Federalism Studies, at a conference analysing the role of local governments in the response to the COVID-19 pandemic, organised by the World Bank’s Subnational Governance/Decentralization Global Solutions Group and the University of Nevada. Besides the Basque Country, the role of local governments in Brazil, Nepal and Indonesia will also be analysed.

Programme and link to the event

Following the recommendations of the health authorities, the UPV/EHU guidelines and the principle of precaution and prevention, the Organising Committee has decided to postpone the Congress in Bilbao on 30 March. We will announce the new date for the event, most likely to be held in autumn, as soon as we have further information.

Kind regards,
The Organising Committee

On Monday 30 March, the Basque Economic Agreement and Provincial Tax Offices Documentation and Research Centre, in conjunction with the UPV-EHU’s Department of Contemporary History and Department of Public Law – Tax and Financial Law area, is hosting the IX Seminar entitled “The Quota from the Perspective of its Negotiators and Key Players (1841-2020)“.

The event will be opened by the Bizkaia Provincial Councillor for The Treasury and Finances, and Chair of the Association to promote and disseminate the Basque Economic Agreement – Ad Concordiam, José María Iruarrizaga.

After the different experts have spoken, it will be the turn of the key players in the negotiations between the Spanish State and the Basque Country and Nvarra. The different speakers will include for Basque Government’s former Minister for the Economy and the Treasury, Pedro Luis Uriarte Santamarina, the former Minister for the Treasury and Financial Policy of Navarra, Mikel Aramburu Urtasan, along with the Basque Government’s current Minister for the Treasury and the Economy, Pedro Azpiazu Uriarte. The speaker on behalf of the Spanish government will be the former Minister for the Treasury and Civil Service, Cristóbal Montoro Romero. The seminar will end with the contribution of the Bizkaia Provincial Council Chairman, Unai Rementeria Maiz and a discussion between all the speakers.

The Chancellor of the University of the Basque Country Rectora de la Universidad del País Vasco (EHU-UPV), Nekane Balluerka Lasa, will close the event

Seminar Programme

How much do you know about the Economic Agreement? This is the starting point for “Quizz 41”, a university-level quiz set up by the Basque Government so promote and encourage interest in the Economic Agreement in the university community.

This action has been made possible by the joint efforts of the University of the Basque Country, Mondragon Unibertsitatea and the University of Deusto. It is set up as a cross-sectoral education and promotion action in the organisation of which not only the Treasury & Economics Department but also the Education Department of the Basque Government are involved. It will take place on 4-5 December. Full information is available on the www.quizz41.eus website, where the registration period is open until 29 November.

The preliminary rounds at each university will take place at 3 pm on 4 December. All teams will play at the same time, in face-to-face question and answer sessions at venues prepared specifically by each university. There will be a round of 20 multiple-choice questions with three possible answers, only one of which will be correct. If there is a tie, further rounds of 4 questions each will be held until the tie is broken. The last four teams remaining at each university will be the winners and will go on to play the final.

The final will take place at the Basque Historical Archives at 10 am on 5 December, where the twelve remaining teams will play off with the same format until just one is left. Each member of the winning team will be receive a study grant of up to €2500 for use on graduate or postgraduate studies in the next academic year at any of the three universities taking part.

The Basque Public Administration Institute (IVAP) has published a new monography in the European Inklings (EUi) collection, issue 18, that delves furthers into the connection points envisaged in the Economic Agreement to establish the levying, inspection and legislation applicable to the agreed taxes. The new monograph includes, on the one hand, seven articles considering further general aspects of the connection points, such as residency or domicile for tax purposes, the permanent establishment concept or the problems arising from the application of the agreements to avoid double taxation. On the other hand, it considers and develops key issues that affect the applicable connection points in direct taxation or in indirect taxation.

On the other hand, the 2019 Issue 2 of Nueva Fiscalidad includes articles written by José Damián Iranzo Cerezo (Judge in the Chamber for Contentious Administrative Proceedings at the High Court of Justice of the Basque Country) and by Antonio Vázquez del Rey Villanueva (Senior Professor of Tax and Financial Law at the University of Navarra), in which the effects of Constitutional Court Ruling 9/2019, of 17 January, regarding the retroactivity of the effects of the tax agreement are analysed in analysed in the first of the articles. The second considers the content of the Supreme Court ruling on 28 February 2019, which proceeds to a radically different assessment of the indicative elements existing in the proceedings than the one initially performed by the Arbitration Board.

European Inklings Index

Doctrine of the Authors