The Resource 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)

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)

Label
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)
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)
Creator
Subject
Language
eng
Summary
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
Citation source
In: European taxation. - Amsterdam. - Vol. 62 (2022), no. 7 ; p. 304-310
http://library.link/vocab/creatorName
  • Kofler, G.W
  • García Prats, F.A
  • Haslehner, W.C
  • Heydt, V
  • Kemmeren, E.C.C.M
  • Lang, M
  • Nogueira, J.F. Pinto
  • HJI Panayi, C
  • Raventós-Calvo, S
  • Richelle, I
  • Rust, A
  • Shiers, R
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • proportionality
  • exchange of information
  • tax avoidance
  • tax evasion
  • penalties
Label
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)
Instantiates
Publication
Label
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)
Publication

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