Form 720<\/strong> has been controversial from the moment it was approved since, although it is an informative declaration, very high penalties are established for non-compliance with legal obligations. The latest resolution of the Court of Justice of the European Union established that Form 720 (declaration of goods and rights located abroad)<\/a> and the system of sanctions that derives from the said form, go against the law of the European Union. As a consequence of the foregoing, the Tax Agency has made a series of modifications to said form. In this article, we talk about what those modifications are and how they are applied.<\/p>\n<\/div><\/div><\/div><\/div><\/div>