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The Supreme Court dismisses the appeals lodged against the Corporation Tax provincial legislation
Sunday, 22 de April de 2012

The Supreme Court has issued its first decisions regarding the appeals for judicial review lodged by the Autonomous Communities of La Rioja and of Castilla y León.  This confirms the doctrine established by the High Court of Justice of the Basque Country which found for compliance of the triple autonomy test required by Community jurisprudence to avoid the territorial selectivity consideration inherent to the state aid system. It has likewise confirmed the nullity of Additional Provision 10 of NF(Provincial Legislation) 2/2005, which authorised the application of the legislation annulled by the Ruling of 9 December 2004 for the tax periods accrued prior to the date on which it came into force.

 Go to Jurisprudence