Rasgos generales del Convenio y el Concierto actuales

Abstract

This paper offers an overview of the Accord and Agreement systems in the provinces of the Basque Country and Navarre. The most important aspects are their inclusion in the constitutional framework, the differences between these systems and the funding arrangements in the other autonomous communities, taxation in the Basque provinces and Navarre, and the challenges and repercussions arising from European harmonisation. In the case of the Basque Country, the paper defines the specific relationship between the historic territories and the autonomous community, how this affects the funding of both, the restrictions contained in the current legislation for the Accord and Agreement and how this affects taxation. The paper also examines the mechanisms for contributing to the state and the cash flows between the latter and the Basque Country and Navarre.