Publication: The new Spanish reporting obligation for assets located abroad and its compatibility with EU law
Date
2014
Authors
Director
Publisher
International Bureau of Fiscal Documentation
Acceso abierto / Sarbide irekia
Artículo / Artikulua
Versión publicada / Argitaratu den bertsioa
Project identifier
Abstract
In this article the author analyses the new reporting obligation contained in Law 7/2012 of 29 October regarding assets and rights located abroad. In particular, the compatibility of the reporting obligation with EU law is examined. The author concludes that the provision, as currently worded, is not proportionate and is, therefore, in conflict with the free movement of capital granted by EU law.
Description
Keywords
Tax evasion, Reporting obligation, Assets and rights located abroad, Free movement of capital
Department
Derecho / Zuzenbidea / Institute for Advanced Research in Business and Economics - INARBE
Faculty/School
Degree
Doctorate program
item.page.cita
López-López, H. (2014) The New Spanish Reporting Obligation for Assets Located Abroad and Its Compatibility with EU Law. European taxation, 54(6), 235-239
item.page.rights
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