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)

Georg Kofler, Alfredo Garcia Prats, Werner Haslehner, Volker Heydt, Eric Kemmeren, Michael Lang, João Nogueira, Christiana H.J.I. Panayi, Stella Raventós-Calvo, Isabelle Richelle, Alexander Rust, Rupert Shiers

Research output: Contribution to journalArticlepeer-review

Abstract

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.
Original languageEnglish
Pages (from-to)304-310
Number of pages7
JournalEuropean Taxation
Volume2022
Issue number7
Publication statusPublished - Jul 2022

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