Gemma Martínez Bárbara, Head of the Fiscal Policies Service of Bizkaia Provincial Council, has published an article in the April issue of the Forum Fiscal de Bizkaia, where she exhaustively describes and analyses the evolution of the opinion of Attorneys General Saggio, Geelhoed, Kokott and Jääskinen, regarding the circumstances required to qualify for regional tax measures as State aid by their territorial selectivity.
Amelia Pascual Medrano, Full Professor of Constitutional Law at La Rioja University, describes the judicial evolution of the so called “tax holidays” in an article published in the Revista General de Derecho Constitucional.
