Zur Anwendbarkeit der Kapitalverkehrsfreiheit auf Portfolioinvestitionen in Drittstaaten = The applicability of the free movement of capital to portfolio investments in third countries
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The work Zur Anwendbarkeit der Kapitalverkehrsfreiheit auf Portfolioinvestitionen in Drittstaaten = The applicability of the free movement of capital to portfolio investments in third countries represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Zur Anwendbarkeit der Kapitalverkehrsfreiheit auf Portfolioinvestitionen in Drittstaaten = The applicability of the free movement of capital to portfolio investments in third countries
Resource Information
The work Zur Anwendbarkeit der Kapitalverkehrsfreiheit auf Portfolioinvestitionen in Drittstaaten = The applicability of the free movement of capital to portfolio investments in third countries represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Zur Anwendbarkeit der Kapitalverkehrsfreiheit auf Portfolioinvestitionen in Drittstaaten = The applicability of the free movement of capital to portfolio investments in third countries
- 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),
- Geographic coverage
- European Union
- Language note
- German
Context
Context of Zur Anwendbarkeit der Kapitalverkehrsfreiheit auf Portfolioinvestitionen in Drittstaaten = The applicability of the free movement of capital to portfolio investments in third countriesWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/WW-cHeiMLLw/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/WW-cHeiMLLw/">Zur Anwendbarkeit der Kapitalverkehrsfreiheit auf Portfolioinvestitionen in Drittstaaten = The applicability of the free movement of capital to portfolio investments in third countries</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
