Abstract
This study analyses the Judgement of the Court of Justice of the European Union (CJEU) of 27 January 2022, case C-788/19, resolving the appeal presented by the European Commission against the Kingdom of Spain which considers that the regulations governing the obligation of residents in Spain to declare assets and rights located abroad via “Form 720”, and the general rules on penalties for non-compliance with that obligation, represent a restriction of the free movement of capital, and consequently violate European law. The European Court upholds the appeal and annuls the contested rulings. Based on this judgement, the study also analyses its effects on Spanish national law and on the taxpayers affected.
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