et_2022_7 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) - IBFD.pdf
[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.
Disciplines :
Tax law European & international law
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
External co-authors :
yes
Language :
English
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)
Publication date :
July 2022
Journal title :
European Taxation
ISSN :
0014-3138
eISSN :
2352-9199
Publisher :
International Bureau of Fiscal Documentation, Amsterdam, Netherlands
