Freedom of Establishment versus Free Movement of Capital: Ongoing Confusion at the ECJ and in the National Courts?

The European Court of Justice (ECJ) and various national courts have ruled on whether a taxpayer may rely on the freedom of establishment and/or the free movement of capital, an issue of vital importance in situations involving third countries. This article demonstrates that the inconsistencies in the ECJ’s case law have led to differing, even contradictory, findings by various national courts.