La cuestión competencial interna en materia de Hacienda: instituciones generales y territoriales.

Abstract

The paper examines the relationships between the internal agencies of the historical territories in the Basque Country and the more general agencies of the Basque Autonomous Community, doing so on a strictly tax-focused basis and starting from the text of the constitution and that of applicable regulations (Basque Economic Agreement, Laws of the Basque Parliament, Regional Laws, etc.). A traditional problem –and one that is still not solved– is that of the relationships between said agencies, taking into account that a very high percentage of the Basque Country’s income comes from the historical territories. This calls for a harmonisation of laws to avoid asymmetries (which need to be subsequently corrected) among the three territories. To that end, the (Basque) Law 3/1989 dated May 30 of 1989, which, theoretically, aims to solve this complicated problem is also studied. And, to conclude, an elementary question around which the study revolves: that of this law’s possibility for success and the obligation for the historical territories to comply therewith despite the fact that it is a law of minimums.