The Board of Arbitration of the Economic Agreement is continuing with its work to resolve all the competence disputes raised by the different administrations.
Specifically, its Rulings 3 and 19 of 2012 set out its criteria when assessing the determining de facto aspects to locate the centre of effective management and the place where the administrative management and running of the business takes place, conducting a joint assessment of the evidence submitted, which may shed light on subsequent cases.
In Rulings 5 and 6 of 2012, the Board sets out its interpretation of Article 43.8 of the Agreement for those cases where there is a transfer of the registered office and subsequent takeover, as the result of a business restructuring operation.
In Ruling 16/2012, regarding the retroactive effects of a change of address, the Board rejects the argument that they are limited to periods or years that open for review.
Finally, Ruling 17/2012 establishes the criteria regarding the envisaged period for lodging the dispute, in those cases where there is possible breach of the duty of cooperation by the administration that may be deemed incompetent, when, for other circumstances accredited in the proceedings, the party claiming competence knows of measures implemented by the former.