La utilización de la capacidad normativa por parte de los Territorios Históricos

Abstract

The development of statutory taxation regulation by the Historical Territories of the Basque Country has, logically, been connected to the normative capacity foreseen at all times in the Economic Settlement, which has been subjected to important changes over the last 20 years. Because of this, there have been four stages in the use of this normative capacity: assimilation of jurisdictions, normative development, conflict with the State Administration and important jurisdiction amplification.