Form 720 blatant breaks European Union Law and Spanish Constitution
DOI:
https://doi.org/10.51302/rcyt.2016.4761Keywords:
form 720, property and rights abroad, personal wealth profits, prescription, retroactivityAbstract
Failure to file form 720 causes personal wealth profits which are not prescriptible. Both this provision and those contained in Law 7/2012 retroactively enforced, seriously break European Union Law as well as Spanish Constitution.