Marco normativo del modelo 720 tras la sentencia de Luxemburgo de 27 de enero

Résumé

The judgment of the Court of Justice of the European Union of 27 January, 2022 has resolved the controversy that introduced, in the tax field, the regulations governing a new information obligation for certain goods and rights abroad. Finally, the European court has considered that the consequences derived from the breach of such formal tax duty were contrary to the free movement of capital, which has led the legislator to undertake an immediate regulatory change. The objective of this work is to set the current regulatory framework of the information form for goods and rights abroad after the aforementioned sentence.