European Union: The fundamental freedoms and third countries : recent perspectives

• Autores: Christiana HJI Panayi
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 11, 2008, págs. 571-582
• Idioma: inglés
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• Dialnet Métricas: 1 Cita
• Resumen

  • The European Court of Justice interpretation of Art. 56 of the EC Treaty suggests that movements of capital to or from third countries may enjoy less protection under EC law. In addition, the fact that a certain activity could be covered (and protected) under more than one fundamental freedom, has important implications for third country nationals. This leads to the question of how the tax treatment of third country nationals has been affected by such an interpretation of the fundamental freedoms.