The EU free movement of capital and third countries recent developments Ana Paula Dourado
By: Dourado, Ana Paula
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Material type: 
ArticlePublisher: 2017Subject(s): MOVIMIENTO DE CAPITALES | LIBERTAD DE ESTABLECIMIENTO Y SERVICIOS | DIVIDENDOS | IMPUESTOS | INTERCAMBIO DE INFORMACION TRIBUTARIA | UNION EUROPEA | PAÍS TERCERO
In:
Intertax v. 45, n. 3, March 2017, p. 192-204Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | OP 2141/2017/3-1 (Browse shelf) | Available | OP 2141/2017/3-1 |
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.
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