Regional Participation in the EU Decision–Making Procedure: A Review of the Spanish Experience - EC Tax Review View Regional Participation in the EU Decision–Making Procedure: A Review of the Spanish Experience by María Amparo Grau Ruiz - EC Tax Review Regional Participation in the EU Decision–Making Procedure: A Review of the Spanish Experience María Amparo Grau Ruiz 18 2

The following pages explore the evolution of the regional participation through different modalities for legislative purposes in the European arena. The case of Spain, where the Autonomous Communities have increased their powers in the search of a true fiscal federalism, with pros and cons, may serve as a reference for policy–makers and researchers. Nowadays, the degree of participation in tax matters is kept lower than in other policy areas. In the whole process, a serious risk of lack of co–ordination is to be avoided

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