Tributação Direta e Direito Comunitário Europeu em Relação a Terceiros Países

Abstract

This paper examines the scope of article 56 of the EC Treaty, which brings one of the EU fundamental freedoms, namely, the freedom of capital movements and payments. The analysis is done from a non-member states’ point of view, especially Brazil, since wording of article 56 seems to bring the possibility of its application to third countries. The author defends a broad application of article 56, extending the freedom therein foreseen to third countries. The paper examines, furthermore, the referred topic from cases judged by the ECJ. Finally, the impact of other fundamental freedoms, secondary EC law and of treaties with third countries is also analyzed.