La lucha contra el fraude fiscal y el ejercicio de las libertades comunitarias

A propósito de la sentencia del TJUE de 27 de enero de 2022 sobre la obligación de información de bienes en el extranjero

Abstract

The Judgment of the Court of Justice of the European Union of January 27, 2002, (European Commission v Kingdom of Spain, C-788/19), resolves an action for failure of a Member State to fulfil obligations in relation to the obligation to provide information concerning assets or rights held in other Member States, which was approved in Spain in 2012. The Spanish government justifies this measure in order to prevent tax evasion. For the Court of Justice of the European Union, the need to guarantee the objective of preventing tax evasion and avoidance is a reason in the public interest capable of justifying the imposition of a restriction on the freedoms of movement. But this measures can’t go beyond what is necessary to achieve this objective. The analysis of this sentence and its consequences is the object of this work.