Fri. Dec 8th, 2023

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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