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Latest resolutions of the Arbitration Board
Monday, 21 de September de 2015

The Board of Arbitration of the Economic Agreement has confirmed in its rulings 8/2015 and 12/2015 the criteria upheld by Basque authorities in tax consultations submitted to the Policy Review and Coordination Committee. It rejected there were any material effects on the mandatory change of address contained both in the General Tax Act and in the Provincial General Tax Legislation, and argued that “the determination of the competent Administration… must be performed by means of applying the rules contained in Articles 27 and 43 of the Economic Agreement, where there is no non-enforceability clause of the change of tax domicile while that is not notified to the tax authorities involved“.

On the other hand, in its ruling 9/2015, the Board confirms that it is inadmissible for the State administration to issue a ruling by means of responding to a binding consultation regarding the taxation of concepts whose collection is exclusively the jurisdiction of one of the Basque provincial authorities.

Finally, by means of the agreement of 19 June last, it confirms that it is inadmissible to allow an interlocutory application for enforcement of a prior ruling of the Arbitration Board, as it noted that there is no procedure envisaged in the Economic Agreement or in the regulatory provisions for proceedings with the Arbitration Board where the allocation of competence regarding the enforcement of its rulings could be inferred.

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