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Free movement of capital between Member States and third countries

Free movement of capital between Member States and third countries Ê Kristina Stahl,1 Associate Professor of Fiscal Law, Uppsala University, Sweden 1. Introduction2 The EC Treaty contains a prohibition on restrictions of capital movements between the Member States of the EU and between Member States and third countries. The ECJ has in several cases found national tax provisions to be in conflict with the free movement of capital within the EU. However, as yet there are no decisions from the ECJ regarding the compatibility of national tax rules with the free movement of capital between the EU and third countries. This issue has, on the other hand, received much current interest in Sweden, in that the Swedish Council for Advance Tax È È Rulings (Skatterattsnamnden) in two cases has found Swedish tax provisions to conflict with the Treaty Articles on the free movement of capital towards third countries.3 These cases are appealed to the Swedish È Supreme Administrative Court (Regeringsratten) and will probably, through a reference for a preliminary ruling, end up sooner or later in the ECJ. The purpose of this article is to discuss, on a rather general level, the Treaty provisions on the free movement of capital towards third countries in respect to the area http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

Free movement of capital between Member States and third countries

EC Tax Review , Volume 13 (2) – Jun 1, 2004

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Kluwer Law International
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Copyright © Kluwer Law International
ISSN
0928-2750
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Abstract

Ê Kristina Stahl,1 Associate Professor of Fiscal Law, Uppsala University, Sweden 1. Introduction2 The EC Treaty contains a prohibition on restrictions of capital movements between the Member States of the EU and between Member States and third countries. The ECJ has in several cases found national tax provisions to be in conflict with the free movement of capital within the EU. However, as yet there are no decisions from the ECJ regarding the compatibility of national tax rules with the free movement of capital between the EU and third countries. This issue has, on the other hand, received much current interest in Sweden, in that the Swedish Council for Advance Tax È È Rulings (Skatterattsnamnden) in two cases has found Swedish tax provisions to conflict with the Treaty Articles on the free movement of capital towards third countries.3 These cases are appealed to the Swedish È Supreme Administrative Court (Regeringsratten) and will probably, through a reference for a preliminary ruling, end up sooner or later in the ECJ. The purpose of this article is to discuss, on a rather general level, the Treaty provisions on the free movement of capital towards third countries in respect to the area

Journal

EC Tax ReviewKluwer Law International

Published: Jun 1, 2004

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