Issue 107-II of the Revista Vasca de Administración Pública (Basque Journal of Public Administration) (RVAP) dedicates its content exclusively to going deeper into the recently approved Law 2/2016 of April 7, on Local Institutions of the Basque Country (LILE), including 17 studies on the various aspects defined by a law that has completed the legal and institutional architecture of the Basque Country.
Among them, due to his relationship with the Economic Agreement, we would like to highlight those carried out by the lecturer on Constitutional Law at the University of Deusto, Santiago LARRAZABAL BASAÑEZ, under the title “Zume hauekin… ekin lanari. Reflexiones sobre la génesis, naturaleza e inserción de la Ley de Instituciones Locales de Euskadi en el peculiar sistema de fuentes del Derecho vasco” (Zume hauekin…ekin lanari. Reflections on the genesis, nature and insertion of the Local Institutions Act of the Basque Country in the particular system of sources of Basque law) and the development of the financial aspects presented jointly by the lecturer on Administrative Law, Iñaki GALDEANO LARIZGOITIA and the Director General of Management Strategy of the Provincial Council of Gipuzkoa, Sebastian ZURUTUZA MUJIKA, entitled “Financiación de las entidades locales de Euskadi en el marco de la Ley 2/2016, de Instituciones Locales de Euskadi“. (Financing local entities in the Basque Country in the framework of Law 2/2016, on Local Institutions of the Basque Country).
For its part, the latest issue of the journal Nueva Fiscalidad contains a work prepared by the lecturer on Financial and Tax Law at
the University of Navarra, Antonio Vázquez del Rey Villabuena, entitled “¿Es la generación de valor el criterio para la atribución de la competencia de Navarra en materia de IVA?” (Is the generation of value the criterion for attributing the competence of Navarre on matters relating to VAT?), in which he carries out an analysis of the (in)application of the ROVER Doctrine by the Supreme Court in its judgement of January 31, 2017, in which the High Court ruled in favour of the competence of Navarre in levying tax on fuel deliveries stored in third party tanks located in Navarre.
