Merkataldegi handien eraentza eta Europar Batasunaren ustea euskal zerga-laguntzei buruz

SAGASTI AURREKOETXEA, Josu J.

Publication year:

2001

Publication place:

Donostia-San Sebastián

ISSN:

1137-1951

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Summary

The Autonomous Community of the Basque Country has developed Law 7/1994, on the regulation of Commercial Activity, and in that context decided to modify the wording of article 13 of the mentioned law, which establishes the regulation of large commercial establishments. On the other hand, the European Commission has opened a consultation in which to file observations on fiscal assistance, in the form of exemptions on taxation on Societies for recently created companies, which were established by the Historical Territories (Basque provinces). To this respect, the Commission considers that, since the afore mentioned measures cannot be qualified as minimum regulations, there should have been some previous notice. At the same time, it outlines its doubts with respect to the compatibility of such fiscal assistance with European regulations.