Opinion Statement ECJ-TF 2/2022 on the CJEU decision of 27 January 2022 in case C-788/19, European Commission v Kingdom of Spain (form 720), 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 EEA

This is an Opinion Statement prepared by the CFE ECJ Task Force on the Commission v Spain case (also cited as the 'Form 720' case), in which the First Chamber of the Court of Justice of the EU (ECJ) delivered its decision on 27 January 2022. The Court, in its decision, ruled in favour of t...

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Detalhes bibliográficos
Autor principal: Nogueira, João Félix Pinto (author)
Outros Autores: Kofler, Georg (author), Prats, Francisco Alfredo Garcia (author), Haslehner, Werner C. (author), Heydt, Volker (author), Kemmeren, Eric (author), Lang, Michael (author), Panayi, Christiana HJI (author), Raventos-Calvo, Stella (author), Blétière, Emmanuel Raingeard de la (author), Richelle, Isabelle (author), Shiers, Rupert (author)
Formato: preprint
Idioma:eng
Publicado em: 2022
Assuntos:
Taxation
Tax law
European taxation
Exchange of information
OECD
Texto completo:http://hdl.handle.net/10400.14/39193
País:Portugal
Oai:oai:repositorio.ucp.pt:10400.14/39193

Texto Completo

http://hdl.handle.net/10400.14/39193

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