Two recent judgements issued by Spain’s Supreme Court have been added to the legal documents section:

The first, dated 2 June 2011, involves the appeal lodged by the Autonomous Community of La Rioja against a ruling of the Basque Supreme Court (TSJPV) of 2 November 2004, whereby article 26 of the Provincial Regulation (Norma Foral) on Corporation Tax is declared unlawful, with all the other contested articles being declared lawful. Spain’s Supreme Court declares the appeal to be groundless regarding some of the articles contested and rejects the appeal against all the others.

The second, dated 3 June 2011, following a prior analysis of the rules of coordination contained in article 3 of the Basque economic agreement (Concierto Económico), rejects the appeal lodged by the Spanish government against the ruling of the TSJPV dated 26 December 2003 that contested Norma Foral 2/2001 of 12 February, of the Provincial Council of Gipuzkoa, whereby approval was granted to certain tax measures for the province of Gipuzkoa.