Vrije Universiteit Brussel (VUB) • Summary International and European tax law
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Summary International and European tax law 2022 1
Latest notes & summaries Vrije Universiteit Brussel (VUB) • Summary International and European tax law
European Tax Law 
Lesson 9 
Free movement of capital 
 Free movement of capital 
o Art. 63 TFEU 
 (1) Within the framework of the provisions set out in this Chapter, all restrictions on 
the movement of capital between Member States and between Member States and 
third countries shall be prohibited. 
 unilateral grant of the free movement of capital in relation with third 
states introduced by the Maastricht-Reform – entered into force on 1 
January 1994 (and the monetary union €) 
...
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Vrije Universiteit Brussel•Summary International and European tax law 2022
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European Tax Law 
Lesson 9 
Free movement of capital 
 Free movement of capital 
o Art. 63 TFEU 
 (1) Within the framework of the provisions set out in this Chapter, all restrictions on 
the movement of capital between Member States and between Member States and 
third countries shall be prohibited. 
 unilateral grant of the free movement of capital in relation with third 
states introduced by the Maastricht-Reform – entered into force on 1 
January 1994 (and the monetary union €) 
...