Die Reichweite der Drittstaatswirkung der Kapitalverkehrsfreiheit auf dem Gebiet der direkten Steuern

An analysis of the ECJ's case law on the third-country effect of the free movement of capital exposes its much-criticized apodictic nature and inconsistency. Although judgments reveal the ECJ's efforts to give this fundamental freedom a different contour in its application to third countries than in internal EU cases, the approaches chosen for this purpose are not always convincing. The author attaches particular importance to the justification of the requirement for effective tax control and compares the legal framework for administrative assistance within the EU on the one hand and in relations with third countries on the other. He thus arrives at conclusions regarding other possible justifications than those accepted by the ECJ.