Opinion Statement ECJ-TF 2/2022 on the Decision of 27 January 2022 in European Commission v. Kingdom of Spain (Form 720) (Case C-788/19)

Reference : Opinion Statement ECJ-TF 2/2022 on the Decision of 27 January 2022 in European Commis...


	Document type :	Scientific journals : Article
	Discipline(s) :	Law, criminology & political science : Tax law Law, criminology & political science : European & international law
	Focus Areas :	Law / European Law
	To cite this reference:	http://hdl.handle.net/10993/52221

Title :	Opinion Statement ECJ-TF 2/2022 on the Decision of 27 January 2022 in European Commission v. Kingdom of Spain (Form 720) (Case C-788/19)
Language :	English
Author, co-author :	Kofler, Georg []
	García Prats, Alfredo []
	Haslehner, Werner [University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL) >]
	Heydt, Volker []
	Kemmeren, Eric []
	Lang, Michael []
	Nogueira, João []
	Panayi, Christiana []
	Raventós-Calvo, Stella []
	Richelle, Isabelle []
	Rust, Alexander []
	Shiers, Rupert []
Publication date :	Jul-2022
Journal title :	European Taxation
Publisher :	International Bureau of Fiscal Documentation
Volume :	62
Issue/season :	7
Pages :	304-310
Peer reviewed :	Yes
Audience :	International
ISSN :	0014-3138
e-ISSN :	2352-9199
City :	Amsterdam
Country :	Netherlands
Keywords :	[en] tax discrimination ; justification ; effectiveness of fiscal supervision ; tax evasion ; proportionality ; tax penalties
Abstract :	[en] In this CFE Opinion Statement, the CFE ECJ Task Force comments on the decision of 27 January 2022 in European Commission v. Kingdom of Spain (Form 720) (Case C-788/19) on the lack of proportionality of the consequences derived from the failure to provide information concerning assets or rights held in other Member States of the European Union or the European Economic Area.
Target :	Researchers ; Professionals ; Students
Permalink :	http://hdl.handle.net/10993/52221

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