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

Journal
Author
Martínez Bárbara, G.
Country
European Union
Published Date
Issue
European Taxation 2012 (Volume 52), No. 4
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.