Client Alert #4/2022: ECJ Decision on Spanish obligation to provide tax information (Model 720): Commision v Spain - C-788/19

The European Court of Justice has handed down its decision in case C-788/19 Commission v Spain, concerning a taxpayer's obligation to provide tax information, holding that the elements of the Spanish legislation requiring Spanish tax residents to declare overseas assets or rights are contrary to EU law in that the legislation's restrictions on the free movement of capital are disproportionate.

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