Problemas prácticos en la adaptacion de las Directivas comunitarias en materia tributaria para los territorios forales de la Comunidad Autónoma del País Vasco: un caso concreto

Abstract

The scope of this work is to chek how Directives are transposed in Spain as a member state not only from a formal point of view but above all as from the point of view of the degree of material compliance. Specifically, it deals with the degree of participation in the process of adaptation of Directives of the bodies that do have competence in the tax field, highlighting the particular case of Historical Territories.

Keywords

• historical territories
• adaptation
• competence
• directive
• tax field