The Supreme Court has issued three rulings (13 and 14 November) in which it confirms its previous doctrine finding that Navarra and the Basque Country are common territory (Spain) for the purposes of applying the connection points of the Economic Treaty and Economic Agreement. It likewise confirms the criteria upheld by the Arbitration Board on the inadmissibility of splitting the electricity supply to customers subject to the general rate.
On the other hand, its ruling of 26 September again reiterated the fundamental nature of the Spanish General Tax Act and its
application in the Basque Country.
Lastly, it addresses the problem of the procedure to recover tax state aids in its rulings 1 and 9 of 2014.
