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Madrid’s Central Court for Administrative Proceedings no. 7 issued a ruling on 12 July 2018 ordering Spain’s Ministry of the Treasury and Public Administrations to disclose the agreement signed on 4 May 2017 between the Government of Spain and the Basque Autonomous Community on the settlement of the tax contribution in previous years and the setting of the five-year contribution through to 2021, considering that the access to information should be understood in a broad sense and that any restrictions on it should be of an exceptional nature. A researcher submitted a request to the Ministry for the purpose of conducting a study on the financing of the autonomous communities and the system of tax contributions. The Ministry rejected the request, whereby the researcher had no other choice but to appeal to the Transparency and Good Governance Board (CTBG in its Spanish initialism), which ruled in the researcher’s favour in a decision issued on 15 September 2017 that was, in turn, contested by the Ministry.
The Court argues that “in any case, there is clearly a greater public interest in obtaining that information, which should prevail over the hypothetical lack of virtuality of the agreement or the need for other proceedings or actions for the effective enshrinement of the agreement. Pursuant to the above, and assuming the “strict, when not restrictive” interpretation that is to be made both of the restrictions on access to information and of the reasons for the refusal to process the request, the present appeal is therefore upheld”.
In turn, the Supreme Court, in a judgement delivered on 3 July 2018, ratifies the Basque region’s right to establish assumptions of responsibility other than those provided for in Spain’s General Law on Taxation [Ley General Tributaria], confirming the doctrine issued by the Higher Court of Justice of the Basque Country through its lower court ruling. The precept questioned declares the joint responsibility of effective or legal directors, partners with a direct or indirect holding of 20 percent of capital, joint owners or investors, and their family members up to the second degree, of those undertakings that have practiced withholdings that remain pending payment, for the amounts of those withholdings they have deducted in their self-assessed tax returns for personal income tax.
Dear All,
As you will have witnessed in recent months, the website activity has been practically non-existent due to certain hacking problems, which forced us to change the company that hosted all our website documents.
The migration processes prevented us from updating the latest information on the Economic Agreement. We have therefore prepared a summary of the main document incorporations that we have performed during this period of inactivity. We have also used this opportunity to update the videographics (full HD 1920 x 1080) explaining the Economic Agreement and the quota. The graphics have a fresher and more dynamic approach and feature animated elements whose appearance on the scene is synchronised with the voice-over and text overprints to reinforce the key and specific messages of each of them. The underlying objective is to showcase the main characteristics of the Economic Agreement and the Quota in a simplified, attractive and dynamic way in order to make them understandable to the broadest audience possible.
I would like to end by explaining that this period of inactivity has made it difficult to get out the half-yearly newsletter due around now, but it will be back in December.
Kind regards
NEW DOCUMENTS ADDED TO THE WEBSITE
DATE/Nb. |
AUTHOR |
TITLE/COMMENTS |
SCIENTIFIC DOCTRINE |
||
FEDEA PP 2017/14 |
DE LA FUENTE MORENO, Ángel |
Notas sobre el proyecto de nueva ley del cupo |
Forum Fiscal 237 |
ARMENTIA BASTERRA, Javier |
Todo sobre el Concierto Económico . Capítulo II. Concierto Económico y su relación con la Constitución de 1978 y el Estatuto de Autonomía del País Vasco. El Concierto Económico en el marco de la Unión Europea (I) |
Forum Fiscal 238 |
ARMENTIA BASTERRA, Javier |
Todo sobre el Concierto Económico. Capítulo III. el Concierto Económico en el marco de la Unión Europea (II) |
Forum Fiscal 239 |
ARMENTIA BASTERRA, Javier |
Todo sobre el Concierto Económico. Capítulo IV. Competencias generales de las instituciones de los Territorios Históricos y principios generales para regular el sistema Tributario foral (I). |
Forum Fiscal 239 |
SILVESTRE LÓPEZ, Jose Luis |
El domicilio fiscal |
Forum Fiscal 240 |
ARMENTIA BASTERRA, Javier |
Todo sobre el Concierto Económico. Capítulo V. Competencias generales de las instituciones de los Territorios Históricos y principios generales para regular el sistema Tributario foral (II) |
Forum Fiscal 240 |
ALONSO ARCE, Iñaki |
Los pagos anticipados y su cómputo a efectos del volumen de operaciones |
FEDEA PP 2018/02 |
DE LA FUENTE MORENO, Ángel |
Sobre la generalización del sistema de concierto |
Forum Fiscal 241 |
MERINO JARA, Isaac |
BEPS, Unión Europea y Hacienda Foral |
Forum Fiscal 241 |
ARMENTIA BASTERRA, Javier |
Todo sobre el Concierto Económico. Capítulo VI. Capacidad normativa y de aplicación de los tributos en cada uno de los impuestos |
ADMINISTRATIVE DOCTRINE |
||
Junta Arbitral |
Resolución 2017-14, de 15 de noviembre |
IVA: localización de las operaciones; Entregas de carburantes |
Junta Arbitral |
Resolución 2017-15, de 15 de noviembre |
Conflicto positivo incoado por el contribuyente; inadmisión |
Junta Arbitral |
Resolución 2017-16, de 21 de diciembre |
Domicilio fiscal de las personas jurídicas |
Junta Arbitral |
Resolución 2017-17, de 21 de diciembre |
Domicilio fiscal de las personas jurídicas |
Junta Arbitral |
Resolución 2017-18, de 22 de diciembre |
Domicilio fiscal de las personas físicas |
Junta Arbitral |
Resolución 2017-21, de 22 de diciembre |
Conflicto negativo; acta única practicada por administración competente |
JURISPRUDENCE |
||
TS |
Au 2018-01-19 |
NFGT: Procedimiento de revisión distinto de los previstos en la LGT; vulneración de la norma de armonización |
TS |
St 2018-04-03 |
Norma Foral General Tributaria; procedimiento de gestión iniciado mediante autoliquidación: falta de regulación de la caducidad procedimental LGT; procedimiento administrativo común; carácter básico vulneración de las normas de armonización |
TS |
St 2018-04-16 |
IVA Operaciones realizadas por no establecidos |
TS |
St 2018-04-17 |
Retenciones sobre rendimientos del trabajo; administración institucional del estado |
TSJPV |
St 2017-09-07 |
IVA: tributación compartida; cambio de VOP |
TSJPV |
St 2017-09-17 |
Impuesto sobre Primas de Seguros; requerimientos de información; eficacia interruptiva de la prescripción |
TSJPV |
St 2017-09-19 |
Impuesto sobre primas de Seguros; reglas de localización |
TSJPV |
St 2017-09-20 |
Impuesto sobre Sociedades: actuaciones de gestión por la administración que no tiene la capacidad inspectora: |
TSJPV |
St 2017-09-21 |
Impuesto sobre Sociedades: actuaciones de gestión por la administración que no tiene la capacidad inspectora: |
TSJPV |
St 2017-09-27 |
Ley de armonización, coordinación y colaboración; procedimiento de centralización de obligaciones tributarias entre las administraciones tributarias forales |
TSJPV |
St 2017-10-16 |
IBI; recargo por viviendas desocupadas; vulneración de principios constitucionales |
TSJPV |
St 2017-11-10 |
Reglas de armonización: adecuación a la LGT en cuanto a terminología y conceptos IRPF: Actividades Económicas; estimación objetiva; rendimiento real |
The jury for the Francisco Javier de Landaburu Universitas 2018 (EuroBasque) Prize has given first pace to the research project “Participation of sub-state entities in the multi-tier fiscal and financial governance scenario of the EU: a critical summation and proposals for the future based on experiences in the Basque Country”, submitted by researchers Mikel Erkoreka, Santiago Larrazabal, Gemma Martínez and José Rubí. The project will be conducted in the context of the cooperation between the Centre for Documentation and Research on the Economic Agreement and the Provincial Treasury Departments (University of the Basque Country) and the Ad Concordiam association for the promotion and dissemination of the Economic Agreement (Provincial Council of Bizkaia, University of the Basque Country & University of Deusto). The research project, which is to be completed at the end of this year, will focus on the future configuration and development or the architecture of institutions in the EU: taxation and the participation of regions and sub-state entities in European decision-making forums. Its goal is to provide a critical analysis of the multi-tier fiscal and financial governance scenario in the EU, highlighting the role to be played by regions and sub-state entities in the process of European integration on the basis of experiences in the Basque Country. The final report and conclusions will be published and distributed in the next academic year. The Jury also awarded two runner’s up prizes to the Individual project “The Articulation of Basque Federalism in the EU: Basque participation in the EU and the potential opened up by Act 25/2014 on Treaties and other International Agreements” by Xabier Ezeizabarrena and the group project “The fundamental role of regional entities in the construction of a new European political federation” by C.F. Molina del Pozo, J.A. Jiménez Carrero and R. Cirefice.
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The jurisdiction of the Constitutional Court applies only to the lawfulness of provisional regulations governing different taxes. This results from the inadmissibility ruling issued by the Constitutional Court on 14 November last in its resolution concerning a question of unconstitutionality brought by the Supreme Court in regard to general provincial tax regulations in Bizkaia that excluded management procedures begun by self-settlement and the declaration of a general period of six months established for the notification of the resolution of tax-related proceedings, by contrast with the General Tax Act (LGT), which only excludes enforced recovery proceedings. The decision handed down by the Court features a dissenting vote by four of the 11 senior judges that make up the Plenary body, who support the argument put forward by the representatives of the provincial authorities.
Also regarding the legal armour of foral laws, the last issue of the Crónica Tributaria magazine contains an article entitled «Commentary about Constitutional Court Sentence 121/2016: constitutionality of the legal precepts that establish a control of the foral fiscal norms shared between the constitutional jurisdiction and the ordinary jurisdiction» by Santiago Álvarez García, Professor of Spanish Public Finance and Tax Systems at the University of Oviedo. In that article, the author summarizes and discusses the arguments that the Highest Court presented in order to state the constitutionality of the Organic Law 1/2010, of February 19.
To mark its 140th anniversary, the Economic Agreement has been the focus of attention for its agents, political parties and other stakeholders in our society. This message includes the main statements made in the printed press that we have been able to compile regarding this significant date, as well as other information on the convention between the central Spanish government and Navarre, the Cupo (the amount the Basque Country has to pay to the central government), the internal model for the distribution of resources, and the common financing system.