Generalitat de Catalunya

FIRST ADDITIONAL PROVISION. APPOINTMENT OF SENATORS

1. The Parliament appoints Senators to represent the Generalitat in the Senate, under the terms established by a law approved by the absolute majority of the Plenary Assembly of Parliament in a final vote on the whole text. The appointment shall take place in a specially convened session and in proportion to the number of deputies of each parliamentary group.
2. Parliament shall, by means of a law approved by an absolute majority in a final vote on the whole text, bring the rules relating to the election of Senators into line with the constitutional reform of the Senate, in those aspects in which this is required.

SECOND ADDITIONAL PROVISION. AGREEMENTS WITH THE GOVERNMENT OF THE STATE

If the Estatut establishes that the position of the Government of the Generalitat is decisive for establishment of an agreement with the State Government and the latter rejects this position, the State Government shall justify its reasons before the Generalitat - State Bilateral Commission.


THIRD ADDITIONAL PROVISION. INVESTMENT IN INFRASTRUCTURES

1. With the exception of the Inter-Territorial Compensation Fund, State investment in infrastructure in Catalonia, shall be equal to the relative participation of Catalonia's gross domestic product in the gross domestic product of the State for a period of seven years. These investments may also be employed in eliminating tolls or for construction of alternative expressway roads.
2. To this end, a committee representing the State, autonomous and local administrations shall be established.

FOURTH ADDITIONAL PROVISION. FUNDING CAPACITY

1. The State - Generalitat Joint Economic and Fiscal Affairs Commission shall prepare the necessary reports for evaluation of compliance with the provisions of Article 201.4.
2. The mechanisms to be eventually established to comply with the provisions of Article 201.4 may be applied gradually until the objective is reached.

FIFTH ADDITIONAL PROVISION. REVIEW OF THE SPECIAL SYSTEM OF ARAN

Within a period of four years after entry into force of this Estatut, there shall be a review and modification of the special system governing Aran to bring it into line, as necessary, with the provisions of this Estatut.

SIXTH ADDITIONAL PROVISION. ORDINARY ADMINISTRATION

The Generalitat will become the ordinary Administration of the State in Catalonia as the executive functions performed by the Administration of the State through its territorial bodies in Catalonia are transferred to it, by means of the appropriate instruments.

SEVENTH ADDITIONAL PROVISION. LIST OF CEDED TAXES

For the effects of the provisions of Article 203.2, on the entry into force of this Estatut, the following shall be deemed to be:

1. 1. Totally ceded State taxes:
      - Tax on successions and donations.
      - Tax on Patrimony.
      - Tax on patrimonial transmissions and documented juridical acts.
      - Taxes on games of chance.
      - Tax on retail sale of certain hydrocarbons.
      - Tax on certain means of transport.
      - Tax on electricity.
   2. Partially ceded State taxes:
      - Tax on personal income.
      - Value Added Tax.
      - Tax on hydrocarbons.
      - Tax on tobacco products.
      - Tax on alcohol and derived beverages.
      - Tax on beer.
      - Tax on wine and fermented beverages.
      - Tax on intermediate products.

The content of this provision may be modified by means of an agreement between the Government of the Generalitat and the Government of the State, the latter presenting it as a Government bill. To this effect, modification of this provision is not considered to be a modification of the Estatut.

The scope and conditions of cession shall be established by the Joint Commission referred to in Article 210 which, in all cases, shall link this cession to the income in Catalonia. The Government shall process the Commission's accord as a Government bill.

EIGHTH ADDITIONAL PROVISION. CESSION OF THE TAX ON PERSONAL INCOME

The first Government bill on cession of taxes to be passed after the entry into force of this Estatut shall, in application of the previous provision, provide for cession of 50% of revenues from tax on personal income.

The ceded revenue from personal income tax corresponding to taxable persons whose normal residence is in Catalonia is considered to be produced in the territory of the autonomous community of Catalonia. Similarly, an increase in the legislative powers of the community over the afore-mentioned tax shall be proposed.

NINTH ADDITIONAL PROVISION. CESSION OF THE TAX ON HYDROCARBONS, THE TAX ON TOBACCO PRODUCTS, THE TAX ON ALCOHOL AND DERIVED BEVERAGES, THE TAX ON BEER, THE TAX ON WINE AND FERMENTED BEVERAGES AND THE TAX ON INTERMEDIATE PRODUCTS.

The first Government Bill on cession of taxes to be passed after the entry into force of this Estatut shall, in application of the seventh additional provision, provide for cession of 58% of the revenue from the following taxes: Tax on hydrocarbons, Tax on tobacco products, Tax on alcohol and derived beverages, Tax on beer, Tax on wine and fermented beverages, Tax on intermediate products. The attribution to the autonomous community of Catalonia shall be determined by the corresponding indices in each case.

TENTH ADDITIONAL PROVISION. CESSION OF VALUE ADDED TAX

The first Government Bill on cession of taxes to be passed after the entry into force of this Estatut shall, in application of the seventh additional provision, provide for cession of 50% of the revenue from Value Added Tax. The attribution to the autonomous community of Catalonia shall be determined by consumption in its territory.

ELEVENTH ADDITIONAL PROVISION. REGULATORY POWER

In the framework of the powers and the regulations of the European Union, the General Administration of the State shall cede regulatory powers over Value Added Tax in retail transactions the recipients of which are not classified as entrepreneurs or professionals and in retail taxes on products subject to special manufacturing taxes.

TWELFTH ADDITIONAL PROVISION. HARMONIC INTERPRETATION

The provisions of the organic law referred to in Article 157.3 of the Constitution and the provisions of this Estatut shall be interpreted harmonically.

THIRTEENTH ADDITIONAL PROVISION. CATALONIA'S OWN COLLECTIONS AND COLLECTIONS SHARED WITH OTHER TERRITORIES

Catalonia's own collections in the Archives of the Kingdom of Aragon and in the Royal Archives of Barcelona shall be integrated into the Catalan archive system. For effective management of the other collections held in common with other territories of the Kingdom of Aragon, the Generalitat shall collaborate with the Board of Archives of the Kingdom of Aragon, with the other autonomous communities with which it shares collections, and with the State, by means of mechanisms to be established by mutual agreement.

FOURTEENTH ADDITIONAL PROVISION. GAMING AND BETTING

The provisions of Article 141.2 are not applicable to modification of the modalities of gaming and betting attributed, for social ends, to State-level organisations of a social and non-profit nature, in accordance with the provisions of the regulations applicable to said organisations.

FIFTEENTH ADDITIONAL PROVISION. TRANSPARENCY

In compliance with the principle of transparency, the State shall publish the provincial settlement of the various public expenditure programmes in Catalonia.