2/28/2022 1:20:09 PM CJEU concludes that Spain's Tax Form 720 violates the free movement of capital By Miguel Pérez The obligation to file Tax Form 720 to declare foreign assets and rights remains in force, but the original associated fines for late...
2/17/2022 10:05:35 AM Carpe Crypto By Slaughter and May Earlier this week, HMRC announced that it was the first UK law enforcement entity to seize an NFT. The turn of phrase struck me - how...
2/10/2022 2:44:07 PM Italian Supreme Court limits scope of beneficial ownership under Interest and Royalties Directive By Michele Dimonte Italian Supreme Court Decision No. 3380 of 3 February deals with the interpretation of the beneficial owner (BO) requirement under the...
2/2/2022 4:12:44 PM Right to appeal administrative sanctioning proceedings in Spain By María González Cuervo The right to appeal in criminal cases is embodied in Article 2 of Protocol No. 7 to the European Convention on Human Rights (ECHR) to...
2/2/2022 9:31:16 AM Recent changes to special CIT regimes applicable to Spanish real estate investments By Luis Suárez de Centi Various legal developments that recently entered into force in Spain impact two special tax regimes widely used by international real...