La financiación de los municipios vascos a través de su participación en la recaudación por tributos concertados. Una cuestión competencial no resuelta

Abstract

The Autonomous Statute of the Basque Country and the Economic Concert currently in force do not establish whether the competence to regulate the legal regime of the participation of the Basque municipalities in tax collection of harmonized taxes belongs to the foral bodies of the Historical Territories or to the common ones of the Autonomous Community. The Act for Historical Territories assigns it to the formers. The autonomic legislator has the power to modify the Act for Historical Territories and therefore the current allocation of powers, by means of the exercise of its normative competences whenever it respects the historically recognizable image of the foral bodies as holders of a basic background which is inherent to the Economic Concert regime in conformity with the first and third additional provisions of the Constitution and the third one of the current Economic Concert.

Keywords

• economic concert
• financing of municipalities
• harmonized taxes
• historical rights