Euskal Ekonomia Itunaren alde ezkutua: Finantza-harremanak euskal erakundeen egunerokotasunean

Abstract

The Economic Agreement is a legal instrument of vital importance for the Basque institutions through which tax and financial burdens are regulated. By means of the agreed taxes, the competent Basque institutions are in charge of their collection and regulation, and this has not caused any objection to the doctrine and jurisprudence. On the other hand, for a part of the doctrine and jurisprudence, financial relations have no place in the Agreement and are not included in the special protection granted to the Agreement by the historical rights. This paper will try to dispel this opinion by enumerating the different measures that the Basque institutions have been adopting in the last years and by demonstrating that the financial sphere is also an important part of the Economic Agreement to be considered.