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The Spanish State discriminates against taxpayers in the Basque provinces and Navarre
Tuesday, 10 de March de 2015

The Spanish Central Government, through the regulatory enactment of the amendment of Article 167 of the VAT Act, implemented through Act 28/2014, of 27 November, and in the exercising of their exclusive competence to regulate the import duties coming under the Excise Duties and under Valued Added Tax, is denying the taxpayers who exclusively pay taxes to the Basque and Navarre provincial tax authorities what other tax payers are permitted to do: the possibility of being eligible for a system to settle VAT on imports that, unlike the situation in force until the reform, allows the quotas of those operations to be included in the relevant returns, instead of directly paying them to the customs at the time of clearing the goods. Iñaki Alonso Arce has pointed this out in the latest issue (205) of Forum Fiscal and describes the decision adopted as “unjustifiable  discrimination of Basque and Navarre provincial taxpayers”.

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