Las normas fiscales vascas y el Derecho europeo de la competencia

Iñaki Alonso Arce
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Iñaki Alonso Arce: Tribunal Vasco de Defensa de la Competencia

EKONOMIAZ. Revista vasca de Economía, 2006, vol. 61, issue 01, 254-277

Abstract: The present work sets out the principal points of friction between the Community regulation about Antitrust law, which grounds are in the European Union Treaty, specifically the Community rules about State Helps, and the capacity that the Economic Accord give to the Basque Historical Territories in terms of corporation tax, highlighted by the Supreme Court, December 9, 2004 order. After a review of the history of the complex relations between the Economic Accord and the European Law, a detailed analysis is presented about the doctrine of States helps. Then, taking into account the decision of the European Court of Justice of September 6, 2006 and the Opinion of the Advocate General Mr. Geelhoed in «Azores» case, it is discussed which must be the frame of understanding within the European Competition Law to allow to the Basque Historical Territories to manage their own tax system.

Keywords: ayudas de estado; concierto económico; convenio económico; descentralización asimétrica; descentralización simétrica (search for similar items in EconPapers)
JEL-codes: H25 K21 K22 L40 (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:2006112

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