Luxembourg, 27 January 2022
Case C-788/19 Commission v Spain (Obligation to provide tax information):
National legislation requiring Spanish tax residents to declare their overseas assets or rights is contrary to EU law
—
The restrictions on the free movement of capital imposed by that legislation are disproportionate.
You find more details in the documents below (English and German versions):
English version:
German version:
Source -EU Court of Justice
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