El pacto fiscal suscrito por la Administración del Estado y el Gobierno Vasco

Abstract

The so-called “fiscal peace” or “fiscal pact” collects the intention of the administrations that subscribed the agreement to put an end to a tremendous situation of litigiousness, and thus avoid taking to court conflicts that could emerge in the future. The reason for which the “fiscal pact” was subscribed is to be found in the threat that existed for statutory self-government in the then forthcoming pronouncement by the Court of Justice in Luxembourg. The only way to avoid the mentioned threat was to pact a solution. The State Administration then withdrew the appeals that had provoked the intervention of the Court of Luxembourg and the statutory institutions withdrew, at the same time, a series of appeals interposed against the State and abolished the fiscal incentives that had been questioned.