Puede ser la limitación de pagos en efectivo del ordenamiento español contraria al Derecho de la Unión Europea?

  1. José Miguel Martín Rodríguez 1
  1. 1 Universidad Pablo de Olavide
    info

    Universidad Pablo de Olavide

    Sevilla, España

    ROR https://ror.org/02z749649

Journal:
Crónica tributaria

ISSN: 0210-2919,  2695-7566

Year of publication: 2023

Issue: 189

Pages: 119-156

Type: Article

DOI: 10.47092/CT.23.4.4 DIALNET GOOGLE SCHOLAR

More publications in: Crónica tributaria

Abstract

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.

Data source: Dialnet