NDLI: Lucha contra el fraude fiscal:: ¿cualquier medio es válido? modelo 720 y la vulneración del derecho de la Unión Europea

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Lucha contra el fraude fiscal:: ¿cualquier medio es válido? modelo 720 y la vulneración del derecho de la Unión Europea

Content Provider	Semantic Scholar
Author	García, Zapata Pilar, María
Copyright Year	2018
Abstract	espanolEn 2012 se adoptaron en Espana un paquete de medidas contra el fraude fis cal donde se incluyo la obligacion de informar sobre los bienes y derechos en el extranjero, mediante el modelo 720. Aun siendo una obligacion amparada por el derecho a la persecucion del fraude, su articulacion se ha efectuado de manera tan deficiente y d esproporcionada que restringe injustificadamente las libertades basicas de circulacion en la Union Europea. Por ello la Comision Europea ha iniciado un procedimiento de infraccion contra Espana, por la posible vulneracion del Derecho de la Union Europea. E n este trabajo, analizamos los puntos conflictivos de esta medida com English: In 2012, a package of measures against tax evasion was adopted in Spain, including the obligation to inform on goods and rights abroad, using form 720. Even being an obligation covered by the right to fight against fra ud, it articulation has been done in such a deficient and disproportionate way that it unjustifiably restricts the fundamental freedoms of circulation in the European Union. That is why the European Commission has initiated an infringement procedure agains t Spain for possible breach of European Union law. In this paper, we analyze the conflicting points of this measure comparing them with other cases analyzed already by the European Court of Justi
Starting Page	339
Ending Page	350
Page Count	12
File Format	PDF HTM / HTML
Alternate Webpage(s)	http://uvadoc.uva.es/bitstream/10324/29236/1/Estudios-Europeos-2018-71-Lucha-contra-el-fraude-fiscal-cualquier-medio...(339-350).pdf
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article

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