Taxation and the Third Country Dimension of Free Movement of Capital in EU Law: The ECJ's Rulings and Unresolved Issues
Bibliographic record
Abstract
The free movement of capital guaranteed by Article 56(1) of the EC Treaty applies not only within the European Union (EU), but also to movements of capital between EU Member States and non-EU (or third) countries. Over the last 15 years the Court of Justice of the European Communities (ECJ) has ruled repeatedly in intra-EU cases that Member States' direct tax laws must not impede exercise of the fundamental freedoms, including free movement of capital. The ECJ has now begun to define how Article 56(1) applies to direct tax restrictions on capital movements between the EU and third countries, providing some important indications, but also raising many questions, as to the differences and similarities in the way the ECJ will approach third country cases as compared to intra-EU cases. This article provides an analytical overview of the EC Treaty provisions on free movement of capital, the range of intra-EU cases that have held Member State tax laws incompatible with free movement of capital, and discusses the implications of recent third country decisions and the provisions of the Treaty of Lisbon on the future evolution of the third country dimension.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.010 | 0.015 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.002 |
| Bibliometrics | 0.002 | 0.006 |
| Science and technology studies | 0.008 | 0.029 |
| Scholarly communication | 0.031 | 0.012 |
| Open science | 0.003 | 0.008 |
| Research integrity | 0.018 | 0.019 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".