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European Union - The ECJ’s Judgment regarding the Tax Autonomy of the Basque Country

Country:
European Union
Author:
Daniel Armesto
Issue:
European Taxation, 2009 (Volume 49), No 1
Published:
1 January 2009
On 11 September 2008, the European Court of Justice (ECJ) gave its judgment in Joined Cases C-428/06 to C-434/06, dealing with the legislative autonomy in tax matters of Álava, Biscay and Gipuzkoa, the three”Historical Territories” which make up the Basque Autonomous Community in Spain. The author considers the background to the case, the decision itself and its implications. He believes that the criteria set out by the ECJ confirm the compatibility of Basque financial and tax autonomy with EC law.
 
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