Dourado, Ana Paula
The EU free movement of capital and third countries recent developments / Ana Paula Dourado .-- , 2017
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
This article discusses the recent developments on the EU free movement of capital and third countries. It critically reviews the CJEU jurisprudence on the overlapping between the freedom of establishment and free movement of capital, namely in the case of dividends and direct investment where the taxpayerexercises definite influence over the company paying the dividends. Departing from the SECIL case, this article also discusses the lack of exchange of information as a relevant justification for restrictions to free movement of capital, when third countries come into play, direct effect ofassociation agreements, their repercussion in the standstill clause under Article 64 (1), and horizontal comparison.
MOVIMIENTO DE CAPITALES
LIBERTAD DE ESTABLECIMIENTO Y SERVICIOS
DIVIDENDOS
IMPUESTOS
INTERCAMBIO DE INFORMACION TRIBUTARIA
UNION EUROPEA
PAÍS TERCERO
Intertaxv. 45, n. 3, March 2017, p. 192-204
The EU free movement of capital and third countries recent developments / Ana Paula Dourado .-- , 2017
Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.
This article discusses the recent developments on the EU free movement of capital and third countries. It critically reviews the CJEU jurisprudence on the overlapping between the freedom of establishment and free movement of capital, namely in the case of dividends and direct investment where the taxpayerexercises definite influence over the company paying the dividends. Departing from the SECIL case, this article also discusses the lack of exchange of information as a relevant justification for restrictions to free movement of capital, when third countries come into play, direct effect ofassociation agreements, their repercussion in the standstill clause under Article 64 (1), and horizontal comparison.
MOVIMIENTO DE CAPITALES
LIBERTAD DE ESTABLECIMIENTO Y SERVICIOS
DIVIDENDOS
IMPUESTOS
INTERCAMBIO DE INFORMACION TRIBUTARIA
UNION EUROPEA
PAÍS TERCERO
Intertaxv. 45, n. 3, March 2017, p. 192-204