Cover -- Title -- Copyright -- Contents -- Subnational Tax Autonomy: Introduction and Summary of Evidence -- 1 Asymmetrical Federalism in Spain: The Challenges of Financing the Autonomous Communities -- 2 Fiscal Autonomy in Scotland -- 3 Asymmetrical Federalism: The Case of Belgium -- 4 The...

The purpose of this paper is to briefly explain the current Spanish legal framework to curb the debt and deficit introduced after the constitutional reform of September 2011, before the ‘Six Pack’ and the ‘Fiscal Compact’ (Treaty on Stability, Coordination and Governance or TSCG) were...

This paper assesses the actual implications that the current budgetary supervision legal framework (both in the EU Law and Member States) has had on the Economic Constitution. Although there are tangible implications for all EU Member States, and the EU as a whole, in this paper I will mainly...

. This paper analyzes the evolution of fiscal federalism in Spain and Canada, focusing on the exercise of normative powers on the Personal Income Tax (PIT). This is done by presenting and comparing the evolution of the use of taxing powers by two sets of subnational governments: the Canadian...

The recent Judgment of the European Court of Justice, delivered on September 11th, 2008, was expected to solve a number of fundamental questions dealing with the Cupo (quota) system in the Basque country and its compatibility with EU-law. In the preliminary ruling, referred by the Tribunal...

The ECJ doctrine links the justification of tax avoidance to the balanced allocation of tax powers and the arm’s length standard. This link poses a number of new issues, among other, these three questions: what notion of “arm’s length standard” is the ECJ dealing with; can there be a...

Spanish Abstract: Las normas del Derecho de la Unión Europea suponen límites, directos e indirectos, al desarrollo del poder tributario de los Estados miembros, lo que afecta por igual a los entes subcentrales. Estos límites están a su vez en proceso de transformación, por lo que no siempre...

European Union law has an increasing impact on the development of Member States' taxation powers. This is particularly evident in the case of sub-central entities, such as the Autonomous Communities. These limits are themselves in a process of transformation, so it is not always easy to know in...

The aim of this paper is to present a frozen image of the current Spanish system of fiscal federalism, in light of the tensions that the economic situation, has brought about. With this purpose, I will first broadly offer an outline of how decentralized Spain actually works, and how the...