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Spies, Karoline --- "The external dimension of the fundamental freedoms and taxation" [2020] ELECD 182; in HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo (eds), "Research Handbook on European Union Taxation Law" (Edward Elgar Publishing, 2020) 563

Book Title: Research Handbook on European Union Taxation Law

Editor(s): HJI Panayi, Christiana; Haslehner, Werner; Traversa, Edoardo

Publisher: Edward Elgar Publishing

Section: Chapter 26

Section Title: The external dimension of the fundamental freedoms and taxation

Author(s): Spies, Karoline

Number of pages: 29

Abstract/Description:

In this chapter, Karoline Spies reviews the external aspects of the fundamental freedoms. The author explains that the fundamental freedoms in the TFEU prohibit restrictions on the movement of persons, goods, services and capital in the internal market. Only in limited areas do the freedoms extend their effects to movements in relation to third countries. This chapter addresses under which circumstances third country situations may be covered by the fundamental freedoms, in particular the free movement of capital, and which limitations may apply in the area of tax law. Special focus is given to the case law by the Court of Justice on the free movement of capital, which has greatly evolved over the years.