European Court Of Justice Issues Judgment On Spanish Overseas ...

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The European Court of Justice (ECJ) Jan. 27 issued a judgment for Case No. C-788/19, clarifying the national legislation requirement for Spanish tax residents to declare their overseas assets under the EU free movement of capital principle, as outlined in the Treaty on the Functioning of the European Union (TFEU). The European Commission alerted Spain that aspects of the Spanish overseas asset declaration rules were incompatible with EU law, which Spain disputed. The ECJ declared that: 1) the Spanish overseas asset declaration requirement restricts the free movement of capital under the TFEU, because there’s no equivalent requirement for assets located ...

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