Parts of the infamous Modelo 720 – Declaration of Overseas Assets ruled ILLEGAL by the ECJ
The Modelo 720 overseas asset declaration has always been one of the most disputed and controversial requirements from Hacienda. Now thanks to the dogged and determined work of two Spanish lawyers, Esaú Alarcón and Alejandro del Campo, the European Court of Justice (ECJ) have deemed some of the most contentious aspects of the Modelo 720…