The Resource Zur Anwendbarkeit der Kapitalverkehrsfreiheit auf Portfolioinvestitionen in Drittstaaten = The applicability of the free movement of capital to portfolio investments in third countries

Zur Anwendbarkeit der Kapitalverkehrsfreiheit auf Portfolioinvestitionen in Drittstaaten = The applicability of the free movement of capital to portfolio investments in third countries

Label
Zur Anwendbarkeit der Kapitalverkehrsfreiheit auf Portfolioinvestitionen in Drittstaaten = The applicability of the free movement of capital to portfolio investments in third countries
Title
Zur Anwendbarkeit der Kapitalverkehrsfreiheit auf Portfolioinvestitionen in Drittstaaten = The applicability of the free movement of capital to portfolio investments in third countries
Creator
Subject
Language
eng
Summary
If national legislation primarily affects the freedom of establishment and falls, in accordance with the case-law of the ECJ, within the scope only of the Treaty provisions concerning that freedom, such a national measure has restrictive effects on the free movement of capital, and such effects have to be seen as an unavoidable consequence of any restriction on the freedom of establishment and do not justify an independent examination of that measure in the light of Articles 56 EC to 58 EC. However, national legislation which makes the receipt of dividends liable to tax, where the rate depends on whether the source of those dividends is national or otherwise, irrespective of the extent of the holding which the shareholder has in the company making the distribution, may fall within the scope of both Article 43 EC on the freedom of establishment and Article 56 EC on the free movement of capital and does not preclude the application of the principle of the free movement of capital
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 18 (2008),
http://library.link/vocab/creatorName
Mühlehner, J
Geographic coverage
European Union
Language note
German
http://library.link/vocab/subjectName
  • fundamental freedoms
  • portfolio investment
  • third countries (EU)
Label
Zur Anwendbarkeit der Kapitalverkehrsfreiheit auf Portfolioinvestitionen in Drittstaaten = The applicability of the free movement of capital to portfolio investments in third countries
Instantiates
Publication
Label
Zur Anwendbarkeit der Kapitalverkehrsfreiheit auf Portfolioinvestitionen in Drittstaaten = The applicability of the free movement of capital to portfolio investments in third countries
Publication

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