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Javier Vinuesa: about 720 | El Confidencial
28 January, 2022
Our tax partner, Javier Vinuesa, collaborates in this article of El Confidencial on the increase of regularizations and claims against the State after the European setback to 720. In particular, Javier mentions:
“The ruling collects all the legal grounds that we have alleged in the open proceedings on this issue. First, the TJEU has confirmed that the 720 regulation is contrary to the free movement of capital. This is important, because it implies that the judgment deploys its effects with respect to investments in other Member States, but also with respect to assets located in third States.”
“We appreciate that the TJEU prevents the questioning of statutes of limitations that have already expired. We have had several cases in which unjustified capital gains have been settled with respect to assets where there was no doubt that they had been acquired in prescribed tax periods. This proof to the contrary only existed in the Spanish rule with respect to assets located in Spain, but did not apply to assets located abroad. From now on, the same rules will apply regardless of where the assets are located”.
El Confidencial
“The ruling collects all the legal grounds that we have alleged in the open proceedings on this issue. First, the TJEU has confirmed that the 720 regulation is contrary to the free movement of capital. This is important, because it implies that the judgment deploys its effects with respect to investments in other Member States, but also with respect to assets located in third States.”
“We appreciate that the TJEU prevents the questioning of statutes of limitations that have already expired. We have had several cases in which unjustified capital gains have been settled with respect to assets where there was no doubt that they had been acquired in prescribed tax periods. This proof to the contrary only existed in the Spanish rule with respect to assets located in Spain, but did not apply to assets located abroad. From now on, the same rules will apply regardless of where the assets are located”.
El Confidencial
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