The taxation of the regional civil law of the Basque Country

The taxation of the regional civil law of the Basque Country

Doctoral Theses Collection of the Foral Treasury

Alberto Atxabal Rada

This work analyzes foral civil law from a tax perspective. It does not focus on a specific civil institution or a specific tax, but rather studies the relationship between taxation and foral civil law in its entirety. This doctoral thesis was defended in 1999 at the Faculty of Law of the University of Deusto, obtaining the highest qualification and, far from being limited to a purely theoretical study, it has given support to the processing and approval by the General Assembly of Bizkaia, of the Norma Foral 7/2002, of October 15, of adaptation of the tax system of the Historical Territory of Bizkaia to the peculiarities of the foral civil law of the Basque Country in order to introduce the necessary modifications to guarantee its use and consolidation.