Request for a preliminary ruling from the Tribunal Superior de Justicia de Cataluña (Spain) lodged on 5 August 2020 – CZ v Tribunal Económico-Administrativo Regional de Catalunya (TEAR de Catalunya)

(Case C-366/20)

Language of the case: Spanish

Referring court

Tribunal Superior de Justicia de Cataluña (High Court of Justice, Catalonia, Spain)

Parties to the main proceedings

Applicant: CZ

Defendant: Tribunal Económico-Administrativo Regional de Catalunya (Regional Tax Tribunal of Catalonia) (TEAR de Catalunya)

Questions referred

Is a provision of national law such as Article 39(2) of the Ley del Impuesto sobre la Renta de las Personas Físicas (Income Tax Law) 35/2006 of 28 November 2006, as amended by Article 3(2) of Law 7/2012 of 29 October 2012, which ‘in all cases’ classes [goods, assets or rights] as ‘unjustified capital gains’, on which tax must be paid in the earliest period which has not yet become time-barred, in the event of failure to comply with the formal aspects of the requirement to provide information via ‘Form 720’ on goods located abroad or rights and assets deposited abroad, or where the information is submitted late, without having regard to the rules on limitation established in the Ley General Tributaria (General Tax Law) 58/2003, other than in the cases of ‘declared income’ or income arising in periods during which the individual was not a tax resident in Spain, contrary to EU law, specifically Articles 63 and 65 TFEU and the fundamental principles of free movement, equal treatment and non-discrimination?

If the reply is in the negative, on the grounds that it is proportionate, is a provision of national law such as Article 39(2) of the Income Tax Law 35/2006 of 28 November 2006, which has the consequences set out above, contrary to EU law, specifically Articles 63 and 65 TFEU and the fundamental principles of free movement, equal treatment, non-discrimination and proportionality, where the income in question has been declared late, but before any form of tax audit has been commenced or notified and no tax information exchange request has been made, although there is such an arrangement in place with the third-party State?

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