Case C-788/19: Judgment of the Court (First Chamber) of 27 January 2022 — European Commission v Kingdom of Spain (Failure of a Member State to fulfil obligations — Article 258 TFEU — Free movement of capital — Obligation to provide information concerning assets or rights held in other Member States of the European Union or the European Economic Area (EEA) — Failure to comply with that obligation — Limitation — Penalties)