We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
LA NORMATIVA TRIBUTARIA FORAL VASCA Y LA RECEPCIÓN DE LA SENTENCIA AZORES: CRÓNICA DE UN FINAL ANUNCIADO. A PROPÓSITO DE LA STJCE DE 11 DE SEPTIEMBRE DE 2008.
- Authors
Montero, Juan José Nieto
- Abstract
In this essay the author reflects about the compatibility of the Basque Country's tax System with the EU Competition Law, especially in what concerns to state aid regulations. This reflexions emerged from the readings of the recent ECJ decision of September 11, 2008 in the joined cases C-428/06 to C-434/06, UGT-La Rioja. In this sentence, the Court rules on a preliminary reference made by the Basque Country's Supreme Court based on the new ECJ's orientations of Azores, from September 6, 2006, Portugal/Commission (C-88/03). In the late, the Court decided that the territorial framework of reference that would quali1~r a regional measure as "selective" should not be the State, but the regional body when it had sufficient autonomy. In this context, a three-steeped exam should be triggered to check that entity's autonomy: institutional test, procedural test and economic. test. Based on an implicit understanding that the Basque Country met theSe criteria, the Basque Country Supreme Court asked for a preliminary ruling on the case it was deciding. The European Court applied the Azores' case criteria and established that the territorial framework should be Basque Country and its Historical Territories. In this sense one should conclude that the regional Basque tax incentives should not be considered as selective therefore did cannot constitute a State Aid incompatible with the EC Treaty. According with the decision know on September 11, 2008, the criteria to define regional autonomy are so that it seems clear to qualify the Basque Country's entities as sufficiently autonomous. Therefore, those rules can be exempt of the EU regime on State Aids, opening the path for a stable coexistence of different Spanish tax systems as well to a tax competition among them.
- Subjects
PAIS Vasco (Spain); SPAIN; TAX laws; RESTRAINT of trade; UNFAIR competition; TREATIES; GOVERNMENT aid; EUROPEAN Union
- Publication
Dereito, 2008, Vol 17, Issue 1, p175
- ISSN
1132-9947
- Publication type
Article