This quarterly e-book aims to offer a compilation of the national tax legislation concerning the Autonomous Regions and Foral territories (i.e. those governed by local codes of law), and those passed by the Autonomous Regions and Foral Territories in the exercise of their legislative powers relating to tax matters.
This publication compiles the judgments and orders of the Constitutional Court that are of most interest in relation to the taxation powers of the Autonomous Regions and Foral Territories.
The aim is for it to be a working tool enabling easy and rapid access to any tax law passed relating to the treasuries of the autonomous regions and foral territories.
To this end, the work has two contents lists, one chronological (by date of publication in the gazette) and one organised by subjects. The following information is provided for each of the tax laws listed in them so that the full text of the law concerned can be consulted quickly and simply:
- Number and date of publication in the relevant official gazette (i.e. that of the state, Autonomous Region or the Foral Territory concerned).
- Page of the official gazette on which the law is published, together with articles or provisions relevant to tax legislation, where applicable.
- Hyperlink enabling direct access to the tax law published in the relevant official gazette.
NOTE: As of 2008 this publication is made available in electronic format. This replaces the previous paper edition.