The Ruling of 27 January 2022 of the Court of Justice of the European Union has meant a change in the Informative Tax return 720 of overseas assets therefore, as a consequence, its penalty system as well as its limitation period have been modified.
Desde PML Abogados hacemos un breve resumen de cómo queda finalmente el Modelo 720 tras la Sentencia de 27 de enero de 2022 del Tribunal de Justicia de la Unión Europea.