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Rulings on Provincial General Tax Legislation continue
Wednesday, 18 de February de 2015

In its rulings issued on 2 and 23 October 2014, the Supreme Court confirmed the first instance rulings of the High Court of Justice of the Basque Country relating to the common administrative procedure nature of the General Tax Act (LGT). The first rejects the breach of that procedure and therefore of the harmonisation principles of the Economic Agreement, by the Gipuzkoa Provincial General Tax Legislation that envisages a more favourable system for the interested parties than the one envisaged in the LGT as regards the timeline of the procedure to determine liability. However, the second considers that the harmonisation principle of Article 3 of the Economic Agreement has been breached as it believes that the provision of the Gipuzkoa Income Tax rule subverts the objective assessment concept contained in the LGT.

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