droit fiscal européen; déclaration de biens situés dans un autre Etat membre - european tax law -; failure to provide information concerning assets or rights held in other Member States
Abstract :
[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
Author, co-author :
Kofler, G.
Garcia Prats, F.A.
Haslehner, W.
Heydt, V.
Kemmeren, E.
Lang, M.
Nogueira, J.
HJI Panayi, C.
Raventós-Calvo, S.
Richelle, Isabelle ; Université de Liège - ULiège > HEC Liège : UER > UER Finance et Droit : Droit fiscal
Rust, A.
Shiers, R.
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)
Alternative titles :
[fr] Commentaire ECJ TF 2/2022 de la décision du 27 janvier dans l'affaire Commission c. Espagne (formulaire 720) (Case C-788/19)
Original title :
[en] 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)
