Tributu foru arauen inguruko gatazkak. Autonomia Erkidegoen finantzaketa orokorra eta foralaren arteko ezberdintasunetik eratorritako arazoak

Serrano Gazteluurrutia, Susana

Publication year:

2012

Publication place:

Donostia-San Sebastián

ISSN:

1137-1951

Summary

Nowadays, the Economic Agreement signifies the exercising of the competence in the sphere of taxes based on the Historical Rights of the Charter Territories. As a result, the degree of autonomy with respect to the Spanish State is high (much higher than that of other autonomous communities or regions at least, except for the degree existing in the Charter Community of Navarre). This difference has caused us problems and conflicts in many spheres. This paper briefly examines, on a juridical basis, the details of the conflicts that have arisen with respect to the Charter Tax Regulations.