The Spanish Supreme Court of the Basque Country clarifies the scope on the application of the special tax regime (Arbegui)

Factual Background: Appeal by a company located in Vizcaya (the "Company") against a judgement by the Economic-Administrative Court [1] of Vizcaya dated 18 September 2006 confirming the refusal of the Company's tax settlement by the Regional Tax Office of Vizcaya ("RTOB") due to an illegal tax deduction. The Company had included a tax deduction for investments in new fixed assets in its annual settlement pursuant to Article 37 of the regional Decree of Vizcaya 37/1996 ("Article 37 of Decree 31/1996"). Although the original wording of Article 37 of Decree 37/1996 had been declared illegal, annulled and redrafted in

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Casto Gonzalez-Paramo, Sonia Perez Romero, The Spanish Supreme Court of the Basque Country clarifies the scope on the application of the special tax regime (Arbegui), 6 October 2008, e-Competitions October 2008, Art. N° 26983

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