Puede ser la limitación de pagos en efectivo del ordenamiento español contraria al Derecho de la Unión Europea?
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Universidad Pablo de Olavide
info
ISSN: 0210-2919, 2695-7566
Any de publicació: 2023
Número: 189
Pàgines: 119-156
Tipus: Article
Altres publicacions en: Crónica tributaria
Resum
Art. 7 of Spanish Law 7/2012, introduced in Spanish legal system the limitation of cash payments, a regime modified through Law 11/2021. Just a few months later, the ECJ ruled for the first time on the compatibility of the limitation of cash payments regime of a Member State (Bulgaria) in the Judgement of 6th October 2021, ECOTEX Bulgaria, case C-544/19. In this study, after examining the position of the ECJ and other EU institutions, we assess the compatibility of Spanish regime with EU Law.