Reference : Opinion Statement ECJ-TF 2/2022 on the Decision of 27 January 2022 in European Commis...
Scientific journals : Article
Law, criminology & political science : Tax law
Law, criminology & political science : European & international law
Law / European Law
http://hdl.handle.net/10993/52221
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)
English
Kofler, Georg []
García Prats, Alfredo []
Haslehner, Werner mailto [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 []
Jul-2022
European Taxation
International Bureau of Fiscal Documentation
62
7
304-310
Yes
International
0014-3138
2352-9199
Amsterdam
Netherlands
[en] tax discrimination ; justification ; effectiveness of fiscal supervision ; tax evasion ; proportionality ; tax penalties
[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.
Researchers ; Professionals ; Students
http://hdl.handle.net/10993/52221

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