La incidencia de las ayudas de Estado en las cooperativas vascas

Abstract

Almost every legal aspect treated today, necessarily falls on multi-legal stage at different political levels. Thus, in addition to the domestic legislation of the States, today the European context cannot be ignored, since belonging to the European Union affects them. In the case of the Basque Autonomous Community (the Provinces and within it) this influence is added to the State's, or supplies it in those matters where the competence is almost complete, as is the case of fiscal and taxation issues, with specific impact on the fiscal aspects of the figures of the Social Economy (ie, Cooperative Societies, subject to corporation tax).

It is in this superimposed framework where provincial tax rules have been tested, tried and judged to comply with the law of the European Union, because they fall under a general system (statutory) and they are not specific rules respecting of the territory (geographical specificity). Therefore, the proper scope of each fiscal Provincial Laws is the framework for determining the specificity of the same, as are general rules that apply to all undertakings situated in one of the Territory Councils.

A different question is that, using its powers of taxation and tax, specific measures have been taken (on grounds of adverse economic circumstances, etc..). In that case, they shall be treated in the same level as the state's itself or any other EU Member State's, in the field of State aid forbidden by EU law.