{"id":3712,"date":"2022-01-27T13:37:03","date_gmt":"2022-01-27T12:37:03","guid":{"rendered":"https:\/\/marroquinabogados.com\/?p=2933"},"modified":"2022-01-27T13:37:03","modified_gmt":"2022-01-27T12:37:03","slug":"ruling-court-justice-european-union-model720","status":"publish","type":"post","link":"https:\/\/marroquinabogados.com\/en\/ruling-court-justice-european-union-model720\/","title":{"rendered":"NOTICE: PUBLISHED THE JUDGMENT OF THE COURT OF JUSTICE OF THE EUROPEAN UNION REGARDING THE MODEL 720"},"content":{"rendered":"<p style=\"text-align: center;\"><strong>NOTA AVISO<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>HOY 27 DE ENERO DE 2022 SE HA PUBLICADO LA SENTENCIA DEL TRIBUNAL DE JUSTICIA DE LA UNI\u00d3N EUROPEA RESPECTO AL MODELO 720<strong>\u00a0<\/strong><\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>La legislaci\u00f3n nacional que obliga a los residentes fiscales de Espa\u00f1a a declarar sus bienes o derechos situados en el extranjero es contraria al Derecho de la Uni\u00f3n. Las restricciones a la libre circulaci\u00f3n de capitales que impone son desproporcionadas.<\/strong><\/p>\n<p>El Tribunal de Justicia declara en esta <span style=\"color: #ff6600;\"><strong><a style=\"color: #ff6600;\" href=\"https:\/\/curia.europa.eu\/juris\/document\/document.jsf?text=&amp;docid=252823&amp;pageIndex=0&amp;doclang=es&amp;mode=req&amp;dir=&amp;occ=first&amp;part=1&amp;cid=496328\" target=\"_blank\" rel=\"noopener\">Sentencia<\/a><\/strong><\/span> que Espa\u00f1a ha incumplido las obligaciones que le incumben en virtud del principio de libre circulaci\u00f3n de capitales y que la legislaci\u00f3n espa\u00f1ola va m\u00e1s all\u00e1 de lo necesario en tres aspectos:<\/p>\n<p style=\"padding-left: 40px;\"><strong>1.<\/strong> La legislaci\u00f3n espa\u00f1ola dispone que el incumplimiento o el cumplimiento imperfecto o extempor\u00e1neo de la obligaci\u00f3n informativa relativa a los bienes y derechos situados en el extranjero tiene como consecuencia la imposici\u00f3n de las rentas no declaradas correspondientes al valor de esos activos como \u00abganancias patrimoniales no justificadas\u00bb sin posibilidad, en la pr\u00e1ctica, de ampararse en la prescripci\u00f3n.<\/p>\n<p style=\"padding-left: 40px;\">El Tribunal se\u00f1ala que la normativa adoptada por el legislador espa\u00f1ol adem\u00e1s de producir un efecto de imprescriptibilidad permite tambi\u00e9n a la Administraci\u00f3n Tributaria cuestionar una prescripci\u00f3n ya consumada en favor del contribuyente, lo que vulnera la exigencia fundamental de seguridad jur\u00eddica.<\/p>\n<p style=\"padding-left: 40px;\"><strong>2. <\/strong>La legislaci\u00f3n espa\u00f1ola sanciona el incumplimiento o el cumplimiento imperfecto o extempor\u00e1neo de la obligaci\u00f3n informativa relativa a los bienes y derechos situados en el extranjero con una multa proporcional del 150 % del impuesto calculado sobre las cantidades correspondientes al valor de dichos bienes o derechos, que puede acumularse con multas de cuant\u00eda fija.<\/p>\n<p style=\"padding-left: 40px;\">El Tribunal se\u00f1ala que la imposici\u00f3n de esta multa est\u00e1 directamente relacionada con el incumplimiento de obligaciones declarativas, puesto que solo se aplica a los contribuyentes que no hayan cumplido la obligaci\u00f3n de informaci\u00f3n, que el tipo tan elevado de esta multa le confiere un car\u00e1cter extremadamente represivo y que su acumulaci\u00f3n con las multas de cuant\u00eda fija previstas adicionalmente puede dar lugar, en muchos casos, a que el importe total de las cantidades adeudadas por el contribuyente supere el 100% del valor de sus bienes o derechos en el extranjero.<\/p>\n<p style=\"padding-left: 40px;\"><strong>3.<\/strong> La legislaci\u00f3n espa\u00f1ola sanciona el incumplimiento o el cumplimiento imperfecto o extempor\u00e1neo de la obligaci\u00f3n informativa relativa a los bienes y derechos situados en el extranjero con multas de cuant\u00eda fija cuyo importe no guarda proporci\u00f3n alguna con las sanciones previstas para infracciones similares en un contexto puramente nacional y cuyo importe total no est\u00e1 limitado.<\/p>\n<p style=\"padding-left: 40px;\">El Tribunal se\u00f1ala que la legislaci\u00f3n espa\u00f1ola sanciona el incumplimiento de meras obligaciones declarativas o puramente formales mediante la imposici\u00f3n de multas de cuant\u00eda fija muy elevadas, ya que se aplican a cada dato o conjunto de datos; van acompa\u00f1adas, seg\u00fan los casos, de un importe m\u00ednimo de 1.500\u20ac o 10.000\u20ac y su importe total no est\u00e1 limitado. El Tribunal asimismo tiene en cuenta que estas multas pecuniarias fijas se acumulan con la multa proporcional del 150% y observa que su importe no guarda proporci\u00f3n alguna con el de las multas que sancionan el incumplimiento de obligaciones similares en un contexto puramente interno en Espa\u00f1a.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Today, January 27, 2022, the judgment of the Court of Justice of the European Union regarding Form 720 has been published.<\/p>\n","protected":false},"author":3,"featured_media":2921,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[],"tags":[],"class_list":["post-3712","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>NOTICE: PUBLISHED THE JUDGMENT OF THE COURT OF JUSTICE OF THE EUROPEAN UNION REGARDING THE MODEL 720 - 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