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Publishers Abstract:
On 5 January 2000, the Portuguese authorities notified the European Commission of a scheme adapting the national tax system to the specific characteristics of the Autonomous Region of the Azores. The Azores Region had established the scheme under the powers devolved upon it by the Portuguese Constitution (Article 227(1)i) and Law No. 13/98 of Feb 24, 1998. By Regional Legislative Decree No. 2/99/A of 20 January 1999, which was amended later that year, the regional assembly of the Azores adopted under the powers devolved upon it by Article 37 of Law No. 13/98, the arrangements for adapting the national system to the region's special needs and characteristics. The Portuguese Republic brought an appeal for annulment against Decision 2003/442/EC on Feb 24, 2003. Not surprisingly, the action was supported by Spain and by the UK. Both of these countries have attributed important fiscal powers to regional governments. The Commission rejected the views of the Portuguese Government regarding the "general" nature of the fiscal measures at issue.
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