Monthly Archives: January 2022

Favourable ruling by the TEAR in relation to the surcharge for the payment of the penalty.

Recently, from MDG Asesores we have won a new case against the Regional Economic Administrative Court (hereinafter, TEAR) in relation to the deadlines that the Tax Agency has to notify the taxpayer and its challenge. In this specific case, on 15/05/2020, a deferral was requested for the payment of Non-Resident Tax in relation to the…

HISTORIC RULING AGAINST SPANISH TAX AGENCY: THE CJEU CONSIDERS MODEL 720 AS “DISPROPORTIONATE”.

The Court of Justice of the European Union (CJEU) has declared illegal the regulation of the Model 720, which obliges taxpayers to declare assets abroad that exceed the amount of €50,000. The CJEU understands that, despite being a purely informative model, there are several legal issues that call it into question, which are as follows:…