April 14, 2021

Overseas tax holiday to Dutch Caribbean under the Free Movement of Capital spoiled by CJEU in TBG Limited-Case

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By Wessel Geursen From European Law Blog The free movement of capital provision of Art. 63 TFEU applies ratione loci ‘worldwide’: to both capital movements within EU’s internal market and to movements from the internal market to third countries (and vice versa). Or perhaps almost worldwide, since the question arises whether the free movement of […]