Forum Fiscal continues its series on the Economic Agreement by Javier Armentia Basterra. Instalments XI and XII are included with Issues 246 and 247 of the journal. Iñaki Alonso Arce discusses the creation of new taxes by the Spanish parliament and the implications for the Basque provinces.
Issue 193 of the Revista Española de Derecho Administrativo (Spanish Journal of Administrative Law) includes a piece by José Damian Iranzo Cerezo, magistrate from the contentious-administrative division of the Basque High Court, on the consequences of the latest Constitutional Court judgements for the so-called “armour plating” of provincial legislation.
In the December issue of the journal Exparlamentarios, Juan José Laborda Martín, former speaker of the Senate, and Ignacio Zubiri Oria, Professor of Public Finance at the University of the Basque Country, discuss the significance of the Economic Agreement as a historical entitlement of the territories of Navarra and the Basque Country and analyse the quota system and its consequences.
Finally, Rafael Fernández Valverde, magistrate of Court Three of the Supreme Court, discusses the court’s judgement of 5 September 2018, ruling that the provincial governments cannot be held liable for the recovery and return by affected companies, of aid awarded in the form of tax benefits, and subsequently ruled to be unlawful state aid by the European Commission. This judgement confirms the decision of the Basque High Court, in its judgement of 22 November 2016.