Asunto C-330/20: Petición de decisión prejudicial presentada por el Tribunal Superior de Justicia de Cataluña (España) el 23 de julio de 2020 — IP / Tribunal Económico-Administrativo Regional de Cataluña (TEAR de Cataluña)
Section | Serie C |
26.10.2020 ES Diario Oficial de la Unión Europea C 359/4
1) ¿Se opone al Derecho Comunitario — arts. 63 TFUE y 65 TFUE y a los principios fundamentales de libre circulación, igualdad de trato y no discriminación — una norma nacional como el art. 39.2 [de la] Ley del Impuesto sobre la Renta de las Personas Físicas 35/2006, de 28 de noviembre, en la redacción dada por el artículo 3. Dos de la Ley 7/2012, de 29 de octubre, que califica como «ganancias de patrimonio no justificadas», «en todo caso», a tributar en el período más antiguo de los no prescritos, cuando se incumple formalmente[,] o se hace extemporáneamente, la obligación de informar respecto de los bienes sito[s] o derechos y activos depositados en el extranjero a través del «Modelo 720», sin atender a la[s] reglas de prescripción previstas en la Ley General Tributaria 58/2003, salvo que se trat[e] de «rentas declaradas» o que procedan de períodos en los que no era residente tributario en España En el supuesto de que se conteste negativamente por considerarla...
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