TY  - JOUR
T1  - ¿Todo debe cambiar para que todo siga igual?: El irresuelto problema de la incompatibilidad del concierto económico vasco y el Derecho comunitario.
A1  - Ruiz Almendral, Violeta
PB  - Universidad de La Rioja
YR  - 2008
UL  - http://biblioteca.ararteko.eus/Record/dialnet-ar-18-ART0000350125
AB  - The purpose of this article is to analyse the present arrangements for financing devolved
government in Spain and, specifically, to explain why there is such great asymmetry between the
tax powers of the historic or foral autonomous communities. The recent case law of the European
Court of Justice, together with the 22 december 2008 resolution of the Tribunal Superior de Justicia
del País Vasco, following the «Azores case» poses new questions and challenges for the foral
regimes in Spain.
KW  - Federalismo fiscal
KW  - competencias entes subcentrales
KW  - tributos subnacionales
KW  - competencia fiscal
KW  - coordinación tributaria
ER  -