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A claim is lodged and judicial proceedings are commenced by the Arbitration Board by the filing of a dispute or discrepancy by the State Administration, by the Provincial Councils, by an Autonomous Community, by the Commission for the Coordination and Evaluation of Regulations provided for in the Economic Agreement or at the taxpayer's request. The Arbitration Board shall dictate a judgment in accordance with the law, in accordance with the principles of economy, urgency and efficiency, all the issues raised in the case, whether or not they have been raised by the parties or interested parties in the dispute, including the enforcement procedures. This Arbitration Board's judgments, without prejudice to their enforceability, shall only be granted recourse to appeal in contentious-administrative judicial proceedings before the corresponding Chamber of the Supreme Court.
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Arbitration Board of the Economic Agreement with the Autonomous Community of the Basque Country- Taxes
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