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Opinion Statement ECJ-TF 2/2022 on the CJEU decision of 27 ..:

Nogueira, João ; Kofler, Georg ; Prats, Francisco Alfredo Garcia...
Nogueira , J , Kofler , G , Prats , F A G , Haslehner , W C , Heydt , V , Kemmeren , E , Lang , M , Panayi , C HJI , Raventos-Calvo , S , Blétière , E R D L , Richelle , I & Shiers , R 2022 ' Opinion Statement ECJ-TF 2/2022 on the CJEU decision of 27 January 2022 in case C-788/19, European Commission v Kingdom of Spain (form 720), on the lack of proportionality of the consequences derived from the failure to provide information concerning assets or rights held in other member states of the European Union or the EEA ' SSRN , pp. 1-11 . https://doi.org/10.2139/ssrn.4124938.  , 2022