ПРАВО ЕВРОПСКЕ УНИЈЕ О ДИРЕКТНИМ ПОРЕЗИМА И ТРЕЋЕ ДРЖАВЕ: ЕКСТЕРНА ДИМЕНЗИЈА СЛОБОДЕ КРЕТАЊА КАПИТАЛА
EU LAW ON DIRECT TAXES AND THIRD COUNTRIES: THE EXTERNAL DIMENSION OF THE FREE MOVEMENT OF CAPITAL

Summary/Abstract: It is only the free movement of capital, as stipulated by TFEU, which also has an external dimension. Тhe unilateral character of the measure from Art. 63 TFEU may explain why the scope of this external dimension is limited. Freedom of establishment, which is very close to the free movement of capital but which does not go beyond the Internal Market, via the ECJ’s „principal aspect“ approach has become a valve for diminishing the pressure which would have been created by unilateral, but wide application of the free movement of capital in relations between the EU and third countries. This may especially be noticed in the domain of direct investments. The authors also analyse the indirect impact of fundamental freedoms in relations with third states in the following contexts: (1) freedom to provide services, which concerns the providers as well as the recipients, the latter not being confined to the nationals of the EU Member States; (2) dilemma whether a EU Member State is entitled to conclude an agreement with a third country which is granting the nationals of that Member State certain rights that are not given to the nationals of other Member States; (3) protection of income sourced in third countries; (4) denial of the MFN treatment to a third contry’s national/resident, who would invoke the non-discrimination clause from a tax treaty between two EU Member States.

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