{"id":11733,"date":"2022-10-11T17:30:34","date_gmt":"2022-10-11T17:30:34","guid":{"rendered":"https:\/\/perezdevargas.es\/?p=11733"},"modified":"2022-12-04T23:13:56","modified_gmt":"2022-12-04T23:13:56","slug":"el-tribunal-supremo-comienza-a-aplicar-la-sentencia-del-tjue-sobre-el-modelo-720","status":"publish","type":"post","link":"https:\/\/perezdevargas.es\/es\/blog\/el-tribunal-supremo-comienza-a-aplicar-la-sentencia-del-tjue-sobre-el-modelo-720\/","title":{"rendered":"El Tribunal Supremo comienza a aplicar la Sentencia del TJUE sobre el modelo 720"},"content":{"rendered":"<p>En el <span style=\"color: #000080;\"><strong><a style=\"color: #000080;\" href=\"https:\/\/perezdevargas.es\/es\/blog\/el-tribunal-de-justicia-de-la-union-europea-condena-a-espana-por-multas-fiscales-desproporcionadas-modelo-720\/\">art\u00edculo publicado en nuestra p\u00e1gina web el d\u00eda 28 de enero del presente a\u00f1o 2022<\/a><\/strong><\/span> informamos que la sentencia de 27 de enero de 2022 en el asunto C-788-19, del <strong>Tribunal de Justicia de la Uni\u00f3n Europea (TJUE)<\/strong> acord\u00f3 que las sanciones previstas para el caso de incumplimiento de <strong>la obligaci\u00f3n informativa de bienes en el extranjero<\/strong> (el famoso <strong>modelo 720<\/strong>) son excesivas y desproporcionadas y, adem\u00e1s, la norma infringe el principio de seguridad jur\u00eddica al cuestionar su prescripci\u00f3n.<\/p>\n<p>Pues bien, el Tribunal Supremo no ha tardado en aplicar la resoluci\u00f3n dictada por el TJUE. As\u00ed, citamos la Sentencia la Sala de lo Contencioso Administrativo del Alto Tribunal de fecha 6 de julio pasado, Sentencia n\u00ba 925\/2022, dictada en el recurso 6202\/2019 seguido contra la sentencia n\u00famero 249\/2019, de 11 de julio, de la Sala de lo Contencioso-Administrativo del Tribunal Superior de Justicia de Extremadura, en la que ha sentado la siguiente doctrina jurisprudencial:<\/p>\n<p>\u201cEl <strong>r\u00e9gimen sancionador<\/strong> establecido en la DA 18\u00aa, 2, LGT, en su redacci\u00f3n por Ley 1.17 de la Ley 7\/2012, de 29 de octubre (EDL 2012\/224877), de una sanci\u00f3n consistente en una multa pecuniaria fija por <strong>cumplimiento tard\u00edo<\/strong> -sin requerimiento previo de la Administraci\u00f3n- de la <strong>obligaci\u00f3n de declarar bienes y derechos en el extranjero<\/strong>, vulnera las obligaciones que le incumben al Reino de Espa\u00f1a, en virtud de los art\u00edculos 63 TFUE y 40 del Acuerdo sobre el Espacio Econ\u00f3mico Europeo, sobre libre circulaci\u00f3n de capitales, dado que tales sanciones resultan <strong>desproporcionadas<\/strong> respecto a las sanciones previstas en un contexto puramente nacional.\u201d<\/p>\n<p>&nbsp;<\/p>\n<p>En id\u00e9ntico sentido se pronuncia la Sentencia de la misma Sala de fecha 4 de julio, existiendo otros recursos en tr\u00e1mite que, obviamente, tendr\u00e1n el mismo resultado.<\/p>\n<p>&nbsp;<\/p>\n<p>Entiende el Tribunal Supremo que los derechos que corresponden a los particulares no derivan de que la Sentencia del TJUE referida anteriormente, sino de las propias disposiciones del derecho comunitario que tiene efecto directamente sobre el ordenamiento jur\u00eddico.<\/p>\n<p>&nbsp;<\/p>\n<p>De esta forma, el Tribunal Supremo sienta doctrina sobre un aspecto que ha generado mucha controversia a lo largo de los \u00faltimos 10 a\u00f1os, dejando claro que las multas por informar tard\u00edamente de los bienes en el exterior son completamente desproporcionadas en comparaci\u00f3n con el incumplimiento de otras normas internas.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En el art\u00edculo publicado en nuestra p\u00e1gina web el d\u00eda 28 de enero del presente a\u00f1o 2022 informamos que la [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":8503,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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