Web-Companion Essential EU Law in Text: Suggested solutions to the exercises
Please find hereinafter the suggested solutions to the 64 exercises contained in the book "Tobler/Beglinger, Essential EU Law in Text, 5th edition, HVG-ORAC 2020, ISBN 978-963-258-490-4". To give you an idea how the exercises in the book are phrased, they have been added for the first three instances. Any comments or feedback are welcome.
Showing only entries concerning chapter Part 2, B. IV. 3. 3.. View all entries
Free movement of capital – Exercise 3
Page: 83
Chapter: Part 2, B. IV. 3. 3.
Suggested solution:
The participation in undertakings is listed in Annex I to Directive 88/361/EEC as a form of investment that falls under the term capital. Given the modest extent of participation, it is indeed the rules on the free movement of capital that apply, rather than the rules on the freedom of establishment. The Court will probably see the different tax treatment at issue in this case as a restriction on the free movement – it rarely finds discrimination on grounds of nationality. Again, we do not have information concerning the issue of objective justification.
[Relevant Charts: Chapter 8, in particular Chart 8/61-8/66]
[V.1.1]