Abstract

In 2012 Spanish legislation has established a general principle in order to allocate financial responsibilities regarding infringement of the European Unión law. In 2013 procedural rules have been laid down. In 2014 Spanish Government has applied this solution: first, assigning financial corrections on European funds, notably the European Agricultural Guarantee Fund (EAGF) to all the Spanish regions; second, the economic sanctions, more than 53 million euro of penalty payments and lump sums, relating failure to comply with judgments delivered by the Court of Justice in infringement proceedings on State aids schemes (Magefesa case relating the Basque Government and the Basque Tax Holidays belonging to Provincial Governments). This procedure could be applied in order to share out compensations for the damages suffered by individuals as a result of an alleged failure to comply European law and according to Spanish administrations and judges decisions.

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