%0 Journal Article %T Qui¨¦n ha de pagar el incumplimiento del derecho de la Uni¨®n, el Estado o las Comunidades Aut¨®nomas? A prop¨®sito de algunos aspectos de inter¨¦s del Informe del Consejo de Estado espa ol de 15 de diciembre de 2010 %A Miguel Azpitarte S¨¢nchez %J Revista d'Estudis Auton¨°mics i Federals %D 2012 %I Institut d'Estudis Auton¨°mics %X This paper analyses the different contexts in which the infringement of European law by Member States generates economic liabilities. The starting point is the distinction between the EU law-making powers and law-executing powers, which are conferred to a different legal status by the treaties. Later on the article analyses three areas where liabilities can emerge: the control of national law through the infringement procedure, a preliminary ruling and the cooperative administration. The main conclusion is that the existing national procedures suffice to guarantee the responsibilities. %K European law %K federal state %K state liability %K infringement procedure %K preliminary ruling %K administrative cooperation. %U http://www20.gencat.cat/docs/governacio/IEA/documents/publicacions/reaf/2012/15/arxius/Azpitarte.pdf