Las relaciones de los Territorios Históricos en el ámbito tributario

Abstract

There is a contradiction between the concrete normative capacity of each Historical Territory and the points of connection of the various taxes that are regulated in the Law on the Settlement. Contributors sometimes find obstacles when they carry out a taxable action through a tax that is to be collected “by the corresponding Statutory Diputation”. Neither the Settlement nor the Law on Fiscal Harmonisation, Co-ordination and Collaboration regulate anything on this matter. It would be more convenient to have the three Historical Territories agree on and regulate the various points of connection. The importance of the Taxation Coordination Organ should be emphasised when articulating the relations between the different Territories although the lack the capacity to reach agreements that may have legal consequences for the contributors should also be mentioned.