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Scientific doctrine
Tuesday, 6 de November de 2018

Forum Fiscal continues its series devoted to providing full explanations of the Basque Economic Agreement. This series is written by Javier Armentia Basterra, Head of the Regulatory Development Unit at the Provincial Council of Araba/Álava. Issues 242-245 of the journal contain chapters VII, VIII, IX and X, respectively. The first three of these chapters complete the analysis of the regulatory capabilities and the ability to apply various taxes, and the fourth covers management and procedural regulations.

On the subject of the agreements entered into by the Basque and Spanish authorities in 2017, issue nº 244 of Forum Fiscal features an article by Gemma Martínez Bárbara (Head of the Fiscal Policy Unit of the Provincial Council of Bizkaia) analysing the solution provided by the modification agreed on the point of connection for inheritance tax to the problems of breaches of the rule on freedom of movement of capital. Issue nº1 55 of the Basque taxation journal ZERGAK includes articles by José Rubí Cassinello (Technical Secretary General of the Revenue Department of Bizkaia) analysing the changes made to the Agreement by Act 10/2017 of 28 December, and on the contents of the May 2017 agreements on the settlement of quotas from 2011 to 2017 and the contents of the new Quota Act for the five-year period from 2017 to 2021.
Issue nº 244 of Forum Fiscal contains tywo articles on the resolutions of the Board of Arbitration for the Economic Agreement. The first is by Iñaki Alonso Arce (Deputy Head of Coordination and Technical Assistance at the Provincial Revenue Department of Bizkaia), dealing with the levying of certain withholdings on earned income by a body answerable to the institutional administration of the central government. The second is by Idoia Zapirain Torrecilla (a Technical Officer at the Revenue Department of the Provincial Council of Gipuzkoa); it analyses the powers of the Board of Arbitration in cases where to settle a dispute a prior legal ruling on the operation in question is needed (in this case whether the operation is subject to VAT).
Finally, two further articles are worthy of mention: the first, by Iñigo España Ariza, also appears in issue nº 245 of Forum Fiscal, and takes an in-depth look at the implementation in the regulations for Bizkaia of the anti-BEPS measures drawn up by the OECD. The seconds is by Benjamí Anglés Juanpere, and analyses the nature and development over time of transfers to municipal bodies in the Basque provinces.

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