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Consequences of the Court of Justice of the European Union ruling on the requirement to declare overseas assets or rights (form 720)

14/02/2022

The Court of Justice of the European Union (hereinafter, “CJEU”) has declared the general rules on penalties for tax offences related to the informative declaration of overseas assets and rights goes against the Treaty on the Functioning of the European Union...

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Authors

Portrait ofDiego de Miguel
Diego de Miguel
Partner
Madrid
Silvia Morro