Reflexión sobre la capacidad normativa de las instituciones forales

SERENA PUIG, José María

Publication year:

2002

Publication place:

Donostia-San Sebastián

ISBN:

84-8419-900-2

ISSN:

1138-8552

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Summary

The interposition of appeals by the State using arguments based on effective fiscal pressure is not legally justified. Also the European harmonisation process can originate important consequences for the statutory institutions. Before of such these situations, the challenge of the administrations in terms of providing quality service to the contributors still subsists.