Court of Justice 15 July 2021, C-788/19 (European Commission v Kingdom of Spain.)

OPINION OF ADVOCATE GENERAL SAUGMANDSGAARD ØE delivered on 15 July 2021 ( 1 ) Case C‑788/19 European Commission v Kingdom of Spain (Failure of a Member State to fulfil obligations – Declaration of assets held in other EU or European Economic Area (EEA) Member States – Omission – Disproportionate penalties – Form 720 – Articles 63 and 65 TFEU – Article 40 of the EEA Agreement – Proportionality –