Free movement of capital, third country relationships and national tax law : an emerging issue before the ECJ

This article provides a survey of the dogmatic and practical issues that have been raised in legal doctrine and by the European Court of Justice with regard to art. 56 to art. 58 of the EC Treaty, including the scope of application of art. 56(1) in third country relationships, justification under art. 58 in third country situations, and the grandfather clause in art. 57(1).