Advocate General Opinions on Tax Autonomy of European Regions: From the Basque Country Case (1999) to the Gibraltar Case (2011)

Journal
Martínez Bárbara, G.
European Union
European Taxation 2012 (Volume 52), No. 4
FormatPDF
EUR
40
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45
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The author, in this article, explores the Advocate General Opinions in the Basque Country, Azores, UGT-Rioja and Gibraltar cases, with a focus on the issue of regional selectivity with respect to tax measures adopted by subnational authorities within Member States.