To stay up to date with the latest news,
subscribe to our newsletter


The Economic Agreement Arbitration Board is competent to settle disputes between the Basque Country and the Autonomous Community of Navarra
Sunday, 20 de May de 2012

This is the finding in the decision regarding a dispute between Gipuzkoa Provincial Council and the Autonomous Community of Navarra relating the possibility to transfer IVA balances pending offsetting at the time of changing address.  This confirms its earlier doctrine, which is already established, which refutes such a possibility, and each authority has to process the tax due under its jurisdiction.


Another decision, which discusses the inspection competence regarding a company after a change for tax purposes, analyses the way of calculating the volume of operations in the case of occasional property operations performed by real estate companies, finding that the occasional nature is irrelevant for the purpose of calculating them to determine the volume of operations.

Go to Administrative Doctrine