La actuación de los Territorios Forales en los procesos abiertos contra normas forales

Abstract

The Attorney General of the Luxembourg Court of Justice, Mr. Saggio, has not understood the nature of the Settlement and confuses the existing regime prior to the adhesion of Spain to the European Community and other subsequent regional fiscal regimes that are certainly not comparable. The use of “State aids” by the European Commission should also be criticised. The fiscal incentives questioned by the Commission meant a deferment of taxation, they are generic and not selective measures and do not affect competition between companies.