Op-Ed: “On The Rule Of Law And Statute Of Limitations… Obligation To ...

Ricardo García Antón

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Only rarely has a judgement of the Court of Justice received such a unanimous support and warm welcome as it occurred with its judgment in case C-788/19. The Court declared the Spanish legislation requiring tax residents to declare overseas assets or rights contrary to the EU rules on free movement of capital. The judgment endorses the Commission’s position in this infringement procedure, confirms the majority position held in Spanish literature on the breach of EU law (1), and deviates from the Opinion of the AG Saugmandsgaard Øe.

Under Spanish legislation, Spanish residents who fail to declare or who make a partial or late declaration of assets and rights held abroad (form 720) suffer severe consequences: (i)  the undeclared ass

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