Economic Agreement and connection points

Economic Agreement and connection points

Eighteenth issue of the «European Inklings» (EUi 18)

Isaac Merino Jara, Juan Ignacio Ugartemendia Eceizabarrena

This work reflects the contributions made by expert authors on the subject within the framework of a conference on Connection Points in the Economic Concert organized by Professor Isaac Merino Jara, Professor of Financial and Tax Law at the UPV/EHU, and by Juan Ignacio Ugartemendia Eceizabarrena, on November 21 and 29, 2018, in Donostia-San Sebastián. A few days in which the connection points related to various taxes were studied, keeping positive law in mind, as well as the interpretation that has been carried out of it, both in administrative headquarters and in the judicial field.