Ec free movement of capital income tax third countries efs brochure series smit ds kiekebeld b j foundation for european fiscal studies. Free movement of capital taxation and third countries guaranteeing the free movement of capital between eu member states and third countries in the same sentence and at pp 62 63 sthl free movement of capital between member states and third countries ec tax review 2004 p 47 at p 52 and references there cited. The free movement of capital guaranteed by article 561 of the ec treaty applies not only within the european union eu but also to movements of capital between eu member states and non eu or third countries over the last 15 years the court of justice of the european communities ecj has . Eu free movement of capital third country issues from these non member states the ecj has confirmed that this provision has direct effect with respect to third countries2 so that individuals and companies may take legal actiontoasserttheir rightsunder article561inthenational courtsofthememberstates. Abstract a unique aspect of free movement of capital one of the fundamental freedoms guaranteed by the treaty establishing the european community is that it applies not only within the european union but also to movements of capital between eu member states and non eu or third countries
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