obligor already possesses as a consequence of its economic relationship with the transferor and the transferee. But, secondly, an obligation is imposed on the platform that consists of obtaining new data not derived from its business relationships, such as the determination of the assignor's right concerning the assigned property, the specification, and qualification of the ownership of the assigned property, and the identification of the property far beyond the mere spatial location of the object of the intermediation contract - by requesting the cadastral reference number. The Supreme Court, in its judgment of 23 July 2020, annuls such an information obligation, not for a substantive but merely procedural reason: for failure to notify the Commission of the intention to adopt such an obligation which is considered a "technical regulation" following Directive 2015/1535, laying down a procedure for the provision of information in the field of technical regulations and rules on information society services18. However, the obligation is reintroduced in Royal Decree 366/2021, of 25 May, which develops the procedure for filing and payment of self-assessments of the tax on financial transactions and modifies other tax regulations. This regulation, after justifying its existence due to the annulment of the previous provider with the Supreme Court ruling, transcribes the previous provision verbatim. Despite this new reintroduction, doubts remained as to whether platforms can be required to provide information that goes beyond what they have or may have in the normal course of their business, as the Supreme Court did not enter into the merits of the case. These uncertainties are resolved by the new Council Directive 2021/514 amending Directive 2011/16/EU on administrative cooperation in the field of taxation19. This Directive creates an information obligation for digital platforms that intermediate in real estate 18 EU Directive 2015/1535 of 9 September 2015, LCEur 2015, 1360. 19 EU Directive 2021/514 of 22 March 2011, LCEur 2011, 346.
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