The 28th legal regime
10.3.2025
Question for written answer E-001019/2025
to the Commission
Rule 144
Oihane Agirregoitia Martínez (Renew)
The Competitiveness Compass published by the European Commission provides that a proposal for a 28th legal regime will be presented between the fourth quarter of 2025 and the first quarter of 2026, the aim of which is to make it possible for innovative companies to benefit from a single, harmonised set of EU-wide rules.
The Autonomous Community of the Basque Country and the Autonomous Community of Navarra are special cases in terms of their taxation system. The Basque Economic Agreement and the Navarra Economic Accord are recognised in the first additional provision to the Spanish Constitution, which establishes that taxation and financial relations between the Spanish State and these Communities will be governed by the traditional foral system in the form of the Basque Economic Agreement or the Navarra Economic Accord. The EU respects and accepts this state of affairs.
Given that our cases are unique in nature and legally recognised as historic rights:
- 1.Does the Commission see this proposal as a second legal regime for the Member States?
- 2.Is the option of choosing between the two regimes – one of them being the regime laid down in national legislation and the other the regime agreed between European co-legislators and applicable once transposed into national law – being considered as a possibility?
- 3.What is the state of play with this proposal?
Submitted: 10.3.2025