Susana Serrano-Gazteluurrutia

In this Basque name, the first surname is Serrano and the second is Gazteluurrutia.

Susana Serrano-Gazteluurrutia
Susana Serrano-Gazteluurrutia in 2025
Born
Susana Serrano Gazteluurrutia

(1969-05-19) 19 May 1969
Elorrio (Basque Country)
Spain
Alma materUniversity of Deusto (Lic.)
University of the Basque Country (PhD)
OccupationsLawyer, legal scholar, professor and justice of the peace
MotherMaribel Gazteluurrutia Ezpeleta
Awards«Jesús María Leizaola» Award (2011)

Susana Serrano-Gazteluurrutia (born in Elorrio on 19 May 1969) is a Basque lawyer, legal scholar, professor of law and justice of the peace.[1][2]

She is currently a professor of financial and tax law at the University of the Basque Country. She is an expert on the Basque and Navarre Economic Agreement systems, on Economic Agreement based financing systems, and on financing system of chartered territories.[3][4][5]

She is also a Justice of the Peace in Berriz (Basque Country).[5]

Biography and career

Susana Serrano-Gazteluurrutia was born in Elorrio (Basque Country) on 19 May 1969, born as the eldest of seven brothers and sisters. She studied a licenciate degree in law at the University of Deusto. She also obtained a postgraduate diploma in Basque Foral Civil Law and Basque Public Law, completing the postgraduate thesis with Javier Muguruza Arrese, former Director General of the Foral Treasury of Bizkaia.[6] Later she obtained a doctorate in law at the University of the Basque Country in 2010, with the thesis "The Basque Economic Agreement before the EU courts: the judicialization of the Foral Tax Regulations in the European sphere. Current situation and future prospects.", directed by the Basque full professors Javier Caño Moreno (regional minister of the Basque Government) and Juan Ignacio Ugartemendía Eceizabarrena.[7] She received the «Jesús María Leizaola» Award (2011), conferred by the Basque Government and the Basque Institute of Public Administration.[8][3]

Since 2005, she has worked as a university teacher at the University of the Basque Country. As a university teacher, she has been responsible for and coordinated the subjects of Financial and Tax Law, as well as the tax legal practice course. She is currently a professor of Financial and Tax Law at the University of the Basque Country.[9]

She is an expert in tax law, taxation, the general tax system, the Basque and Navarre Economic Agreement systems, and Economic Agreement based financing systems.[10][3][11][12]

In 2016, Serrano-Gazteluurrutia was one of the six founders of the "Comunidad del Concierto-Gurea Kontzertua" platform ("Economic Agreement Community" or "Ours, the Agreement"), a platform in favor of the Basque and Navarre Economic Agreements, along with Pedro Luis Uriarte (regional minister of the Basque Government), Pilar Kaltzada, Guillermo Dorronsoro, Inés Anitua, and Jaime Balaguer.[13][14][15][16]

Serrano-Gazteluurrutia also participates in conferences and public presentations about the Economic Agreement. Her outreach efforts regarding the Agreement have included appearances at the Cenarrusa Foundation for Basque Culture (Boise, Idaho, U.S.),[17] in the Senate of Spain,[18] and on radio and television.[19][1]

In 2022 she was appointed Justice of the Peace of Berriz (Basque Country) by the High Court of Justice of the Basque Country.[20][21] Previously she was Justice of the Peace of Elorrio (Basque Country).[22]

Personal life

She currently resides in Durango (Basque Country). She has three children.[23]

Publications

Books

  • 2021, Towards the taxation of digital services: beyond state aid: Lilliputians vs. Gulliver: problematic aspects of digital taxation (reference to the Basque chartered tax authorities), Marcial Pons, Madrid.[24]

Articles (selection)

  • 2014, "Legitimate expectation of the recovery of state aid in the case of the "Basque tax holidays"", Revista Vasca de Administración Pública.
  • 2012, "Conflicts over regional tax regulations. Problems arising from the difference between general and chartered financing of the Autonomous Communities", Eleria: Euskal Herriko legelarien aldizkaria.
  • 2012, "Economic Agreement: a distinction that is not understood and the invisible ones it creates", Zergak: gaceta tributaria del País Vasco.
  • 2011, "The impact of state aid on Basque cooperatives", Gizaekoa: Revista vasca de economía social.

Awards and acknowledgements

See also

References

  1. ^ a b ""Susana Serrano-Gazteluurrutia: 'The Basque economic agreement is being used as a weapon against us'"". EITB (in Spanish). 26 November 2019. Retrieved 13 December 2025.
  2. ^ Intxauspe, Gurutze Izagirre (28 May 2025). ""Susana Serrano-Gazteluurrutia: 'We are capable of supporting ourselves financially'"". Berria (in Basque). Retrieved 13 December 2025.
  3. ^ a b c d ""Susana Serrano-Gazteluurrutia: 'They will remove the status of autonomous community before that of historical territories'"". Anboto.org (in Basque). Retrieved 13 December 2025.
  4. ^ ""Susana Serrano-Gazteluurrutia: 'Regarding the presence of the Economic Agreement in Europe, everything remains to be done'"". www.expansion.com. Retrieved 13 December 2025.
  5. ^ a b "Prof. Susana Serrano-Gazteluurrutia - Chair for Human Rights and Public Authorities". katedraddhh.eus. Retrieved 13 December 2025.
  6. ^ "Ituna Center - Prof. Susana Serrano-Gazteluurrutia" (PDF).
  7. ^ Serrano Gazteluurrutia, Susana (2010). El Concierto Económico Vasco ante el juez comunitario: la judicialización de las Normas Forales Tributarias en el ámbito europeo. Situación vigente y perspectivas de futuro (http://purl.org/dc/dcmitype/Text thesis) (in Spanish). Universidad del País Vasco - Euskal Herriko Unibertsitatea. {{cite thesis}}: External link in |degree= (help)
  8. ^ a b "RESOLUCIÓN de 21 de octubre de 2011, de la Directora del Instituto Vasco de Administración Pública, por la que se hace público el fallo del jurado del Premio «Jesús María Leizaola» 2011" [RESOLUTION of 21 October 2011, of the Director of the Basque Institute of Public Administration, by which the decision of the jury of the «Jesús María Leizaola» Award 2011 is made public.] (PDF).
  9. ^ "¿Hay espacio para un autogobierno mejor en Euskadi?".
  10. ^ Camacho, Isabel. "Euskadi: el concierto fiscal de la discordia". ctxt.es | Contexto y Acción (in Spanish). Retrieved 13 December 2025.
  11. ^ SER, Cadena (13 March 2018). "140 años del Concierto Económico". Cadena SER (in European Spanish). Retrieved 13 December 2025.
  12. ^ "The key points of the Economic Agreement with Susana Serrano-Gazteluurrutia". Centro Ituna (in European Spanish). Retrieved 13 December 2025.
  13. ^ Soria, Txema (28 February 2017). "La sociedad civil apoya el concierto". El Correo (in Spanish). Retrieved 13 December 2025.
  14. ^ Borra, Carlos C. (20 March 2016). "Nace una plataforma para la defensa y promoción del Concierto Económico". Deia (in Spanish). Retrieved 13 December 2025.
  15. ^ Alegría, Arantza (12 April 2016). "800 vascos defienden que "no hay Estado de bienestar sin Concierto"". Cadena SER (in European Spanish). Retrieved 13 December 2025.
  16. ^ "Estrategia Empresarial | "Un llamamiento a nuestra sociedad: La 'Comunidad del Concierto-Gurea Kontzertua'"". www.estrategia.net. Retrieved 13 December 2025.
  17. ^ "Church-Cenarrusa Symposium". Archived from the original on 28 October 2021.
  18. ^ "The Senate Justice Committee visits the Gernika Assembly House" (PDF).
  19. ^ DURANGON (14 March 2018). "Lau hitzaldiren zikloa antolatu du Elorrioko Gure Esku Dago ekimenak". durangon.com (in Spanish). Retrieved 13 December 2025.
  20. ^ "Acuerdos adoptados por la Comisión de Sala de Gobierno del Tribunal Superior de Justicia del País Vasco del día 8 de abril del año 2022" (PDF).
  21. ^ "Acta 1/2022 del Pleno del Ayuntamiento de Bérriz" (PDF).
  22. ^ "Anboto durangaldeko Astekaria" (PDF). p. 8.
  23. ^ "Udal barri. Elorrioko Udaleko Aldizkaria. 2012" (PDF). p. 13.
  24. ^ Hacia la tributación de servicios digitales: más allá de las Ayudas de Estado: liliputienses vs. Gulliver. Aspectos problemáticos de la tributación digital (referencia a las haciendas forales vascas) (in Spanish).
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