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.
