European Business Law
Auteur : Louis Vogel
Sommaire de l’ouvrage
Introduction
Title 1: Free movement of goods
Title 2: Free movement of persons and services
Chapter 1: Scope of application
Chapter 2: Prohibition of restrictions of free movement of capital
Section 1: Rule of reason
Section 2: Legal exceptions
Part 2: Completion of the internal market
157. Legal exceptions and derogations upheld by the courts
1 minute de lecture
Restrictions of the free movement of capital may be justified in certain circumstances. The Treaty gives the Member States the residual power to distinguish between taxpayers who are not in objectively comparable situations, to take all requisite measures to prevent infringements of national provided that such measures do not constitute a disguised restriction or a means of arbitrary discriminatio …