The relationship of the Free Movement of Capital to the other Fundamental Freedoms

Inhaltsangabe:Abstract: The present diploma thesis was written in preparation for the annual Eucotax- wintercourse 2005 celebrated in Tilburg, Holland. At this international conference the main findings of the paper were presented und further elaborated in cooperation with students from other participating universities and important international tax experts. The aim of this diploma thesis is to analyze in great detail the relationship between the Free Movement of Capital and the other Fundamental Freedoms, that is to say, to answer the question whether there is a single theory characterizing the relationship or whether different criteria apply to the question of delimitation according to the Freedoms at issue. Provided that an analysis of literature, relevant law and case-law does not rule out the possibility of simultaneous application of various Treaty Freedoms, the question of relationship is considered at the level of the substantive scope and justifications with respect to transactions that combine aspects relevant under several Fundamental Freedoms. However, before proceeding to this core question it is necessary to elaborate on the basis of discussion. Therefore, the first chapter is dedicated to the structural approach to be used to discuss the four Freedoms in the following, second chapter. Thereby, the ongoing convergence of shape and structure of the Fundamental Freedoms will become evident. A detailed analysis of primary, secondary and case-law as well as the abundant range of literature concerning scope, structure and shape of the Fundamental Freedoms provides the basis for addressing the core question of this thesis, the relationship of the Free Movement of Capital to the other Treaty Freedoms. This question is addressed in the main chapter three, which firstly, elaborates on the general question of whether a consistent and clear delimitation is actually possible and to what extent it is of practical relevance. Consequently, situations that could be addressed from the angle of various Treaty Freedoms are considered in view of the, in part, quite inconsistent case-law. Thereby, questions regarding the relationship and delimitation of the substantive scope of the Treaty Freedoms are discussed separately from issues concerning the application and possible interaction of diverging grounds of justification. Generally, the issue of relationship and delimitation is considered one of the most difficult questions regarding the Fundamental [...]