La litigiosidad del Concierto Económico: la relación de los Territorios Forales con la Administración Estatal

Abstract

The author maintains the thesis that the litigiousness between the State Administration and the Statutory Territories as consequence of the application of the Economic Settlement has been a constant characteristic in their relations as from the establishment of the Settlement in 1878 until the present day. Such litigiousness has increased as the jurisdictions in taxation matters assumed by the mentioned territories grew. The jurisdictions almost assumed as from 1st January 1998 brought about the judicialization of the Settlement at such level that it has been necessary put an end to this situation through the so-called “fiscal peace” reflected in the agreement of the Mixed Quota Commission on 18th January 2000.