Mandatory stop with a Supreme Court judge to analyze the STJUE on Model 720

nijhumnishita03

Next Thursday, February 24, from 6:00 p.m. to 7:00 p.m., the online meeting titled “ Goods Abroad ” will be held.


As is known, at the end of last January, the Court of Justice of the European Union declared that both model 720 , which obliged people to declare assets and rights located abroad, and the system of penalties derived from This, were contrary to European Union Law for imposing an excessive burden on the citizen.

Specifically, in the opinion of the High European Court, the General Tax Law imposes on taxpayers who fail to comply or comply imperfectly or late with this information obligation regarding the Phone Number Data declaration of assets and rights located abroad through the aforementioned model. 720, a series of very high and extremely repressive financial fines, thus violating the  principle of freedom of movement of capital .




Well, under the sole and final intention of analyzing in depth the STJUE of January 27, 2022 (case C-788/19), the judge of the Third Chamber of the Supreme Court, Isaac Merino Jara , will stop in this session online to examine in detail the aforementioned European ruling, to glimpse its consequences and specify what effects the latest news announcing the Treasury's intention to modify the aforementioned model 720 after the CJEU corrective has.

The online meeting will be held through the “Zoom” platform and will cost 25 euros.

About the speaker
Isaac Merino Jara has an extensive teaching and research career.



He has developed his academic activity at the Universities of Extremadura, Alcalá and the Basque Country. Likewise, for a decade, he was a substitute magistrate of the Administrative Litigation Chamber of the Superior Court of Justice of Extremadura .

Also for ten years, Merino Jara has been a member of the Arbitration Board provided for in the Law approving the Economic Agreement with the Autonomous Community of the Basque Country.

He took office as a Magistrate of the Administrative Litigation Chamber of the Supreme Court on December 3, 2018. Currently, Merino Jara is assigned to the Second Section of said Chamber.