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The High Court of Justice of the Basque Country confirms doctrine on fulfilment of autonomy test requirements regarding provincial tax regulations
Monday, 24 de September de 2012

In two rulings dated June 29 and July 5 the High Court of Justice of the Basque Country has overruled the appeals filed by the Autonomous Community of La Rioja against provincial regulations 3/2009 in the first case and 5 and 7/2008 in the second, and has confirmed that the provincial regulations comply with the principle of reservation of law and regulatory hierarchy, and pass the triple autonomy test laid down by the European Court of Justice as a requirement for analysing the presence of selectiveness as a prerequisite for classing regional tax regulations as state aid.


Furthermore, the Supreme Court ruling of June 1 upholds the criteria applied by the Board of Arbitration of the Economic Agreement between the Basque Country and the Spanish state in terms of fulfilment of the requirements in form and substance laid down in Article 13 of the relevant regulations for automatically considering a conflict to have been recorded.

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