Modification of the legal regime associated with non-compliance with the Spanish tax form 720 after it was declared contrary to EU law

This Legal Briefing covers Law 5/2022’s adaptations of the legal regime governing the obligation to declare assets and rights located abroad (Form 720) to EU law following the aforementioned CJEU ruling of 27 January 2022.

The full content of this Legal Briefing can be found in the PDF.