The Resource Die Kapitalverkehrsfreiheit und Kapitalbeteiligungen in der EuGH-Rechtsprechung = The free movement of capital and shareholdings in ECJ case law

Die Kapitalverkehrsfreiheit und Kapitalbeteiligungen in der EuGH-Rechtsprechung = The free movement of capital and shareholdings in ECJ case law

Label
Die Kapitalverkehrsfreiheit und Kapitalbeteiligungen in der EuGH-Rechtsprechung = The free movement of capital and shareholdings in ECJ case law
Title
Die Kapitalverkehrsfreiheit und Kapitalbeteiligungen in der EuGH-Rechtsprechung = The free movement of capital and shareholdings in ECJ case law
Creator
Subject
Language
eng
Summary
The free movement of capital is the only EU freedom that is also valid in relation to third countries. Therefore, determining whether the free movement of capital and/or the freedom of establishment apply to a restrictive measure concerning shareholdings is an essential issue. So far ECJ case law has not given clear guidance on the criteria for delimiting these two freedoms. The author gives a critical overview of ECJ case law on the application of the free movement of capital on shareholdings in direct taxation and also takes a closer look at the corresponding ECJ case law in company law
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 21 (2011),
http://library.link/vocab/creatorName
Spies, K
Geographic coverage
European Union
Language note
  • German
  • German
http://library.link/vocab/subjectName
  • ECJ case law
  • fundamental freedoms
  • third countries (EU)
Label
Die Kapitalverkehrsfreiheit und Kapitalbeteiligungen in der EuGH-Rechtsprechung = The free movement of capital and shareholdings in ECJ case law
Instantiates
Publication
Label
Die Kapitalverkehrsfreiheit und Kapitalbeteiligungen in der EuGH-Rechtsprechung = The free movement of capital and shareholdings in ECJ case law
Publication

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