The latest issue of Zergak, the Basque Country taxation magazine, describes in depth the taxation consequences of the extension and modification of Basque civil law enacted through Act 5/2015, 25 June, the importance of which Javier Armentia Basterra highlights in his article Reflections on the influence of Basque civil law in the area of taxation. It also includes an article by José Rubí on the approval of the Basque Country Local Institutions Act and the compliance by Basque local councils of the guarantee to provide a level of resources that must never be lower that that which corresponds to them under the application of the common regime legislation.

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