European Union - Advocate General Opinions on Tax Autonomy of European Regions: From the Basque Country Case (1999) to the Gibraltar Case (2011)
- European Union
- G. Martínez Bárbara
- European Taxation, 2012 (Volume 52), No 4
- 9 March 2012
The author, in this article, explores the Advocate General Opinions in the Basque Country, Azores, UGT-Rioja and Gibraltar cases, with a focus on the issue of regional selectivity with respect to tax measures adopted by subnational authorities within Member States.