La jurisprudencia Islas Azores y la fiscalidad foral

Bengoetxea Caballero, Joxerramon

Publication year:

2010

Publication place:

Donostia-San Sebastián

ISSN:

1138-8552

Summary

The judgment of the ECJ of 11 September 2008, in terms of statutory taxation, consolidates jurisprudence with the case of the Azores Islands. The possibility of a infrastate taxation system being considered as general and non-selective, and therefore, not susceptible of constituting public or State aid is consolidated when the conditions of constitutional, decision-making and financial autonomy are fulfilled. Important juridical actors ? from neighbouring autonomous communities to the Commission itself ? Will have to modify their positions on the fiscal systems of the Basque Historical Territories.