Basque taxation devolution and the EU’s competition imperative

Angela K. Bourne

in The European Union and the Accommodation of Basque Difference in Spain

Published by Manchester University Press

Published in print May 2008 | ISBN: 9780719067501
Published online July 2012 | e-ISBN: 9781781701348 | DOI:
Basque taxation devolution and the EU’s competition imperative

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This chapter examines an important event in the lengthy dispute between Basque, the central government and several EU bodies on the scope of politically sensitive Basque taxation powers. It studies the distinct features of the Basque taxation regime and its political significance in modern Basque politics. It then studies the development of EU challenges to Basque taxation measures and the arguments formed by the European Commission. This chapter also discusses defensive Basque government strategies that protect taxation powers against EU challenges.

Keywords: Basque taxation powers; taxation regime; political significance; EU challenges; taxation measures; European Commission; defensive government strategies

Chapter.  7892 words. 

Subjects: European Union

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