Exemples d'utilisation de Restriction on the movement en Anglais et leurs traductions en Français
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Official
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Colloquial
Ii. Existence of a restriction on the movement of capital.
He accordingly finds that the German legislation constitutes a restriction on the movement of capital.
Stop any restriction on the movement of goods and people.
Such legislation therefore constitutes a restriction on the movement of capital.
It follows that the restriction on the movement of capital resulting from national legislation such as that at issue in the main proceedings is justified by the need to preserve the coherence of the tax system.
On traduit aussi
There is precedence in the PRC for restriction on the movement or residence of citizens.
For that reason,the effects of such legislation are too indirect to be capable of constituting a restriction on the movement of capital.
There is precedent in the PRC for restriction on the movement or residence of citizens.
In the present case, the effects of the national legislation in issue in the main proceedings on the value of the inheritance occurred after 1 June 1990 andare manifestly not too indirect to be capable of constituting a restriction on the movement of capital.
However, Paragraph 16a of Chapter 42 of the Law should be regarded as a restriction on the movement of capital within the meaning of Article 56 EC.
It must be determined, also, whether the restriction on the movement of capital which is the result of national legislation such as that at issue in the case in the main proceedings may be objectively justified by an overriding reason in the general interest.
It follows that national legislation such as that at issue in the main proceedings constitutes a restriction on the movement of capital within the meaning of Article 63(1) TFEU.
It is thus necessary to examine whether the restriction on the movement of capital, such as that established in paragraph 48 of this judgment, may be objectively justified by an overriding reason in the general interest.
In the present case, both the Netherlands Government andthe Commission submitted inter alia that the Member States must be able to rely on the need to guarantee the effectiveness of fiscal supervision as an overriding requirement of general interest capable of justifying a restriction on the movement of capital to or from third countries.
Legislation such as that at issue in the main proceedings therefore entails a restriction on the movement of capital between Member States and between Member States and non-member States which, in principle, is prohibited by Article 63(1) TFEU.
Second, the referring court states that the refusal to allow a reduction in inheritance tax pursuant to Paragraph 27(1) of the ErbStG might, in the light of the Court's case-law,constitute a restriction on the movement of capital, since its effect is to reduce the value of an estate which includes an asset which has been subject to foreign inheritance tax.
It may also be that a Member State will be able to demonstrate that a restriction on the movement of capital to or from third countries is justified for a particular reason in circumstances where that reason would not constitute a valid justification for a restriction on capital movements between Member States A, paragraphs 36 and 37.
By its thirteenth and fourteenth questions, which should be examined together, the referring court asks, in essence, whether Article 64(1) TFEU must be interpreted as meaning that the legislation at issue in the main proceedings,in so far as it constitutes a restriction on the movement of capital prohibited, in principle, by Article 63 TFEU, is authorised as a restriction which existed on 31 December 1993, within the meaning of Article 64(1) TFEU.
By contrast, it is apparent from Articles 63 TFEU and 64(1)TFEU that any restriction on the movement of capital involving the provision of financial services is in principle prohibited between Member States and third countries, unless such a restriction existed, under national or EU law, on 31 December 1993 or, as the case may be, 31 December 1999.
It must be held, consequently,that the need to safeguard the coherence of the tax system may justify the restriction on the movement of capital resulting from national legislation such as that at issue in the main proceedings.
If the existence of a restriction on the movement of capital is established, it may be justified by the effects of a bilateral convention for the avoidance of double taxation concluded by the Member State of residence and the Member State in which the dividends are paid, provided that the difference in treatment, relating to the taxation of dividends, between taxpayers residing in the latter Member State and those residing in other Member States, ceases to exist.
As regards the question whether the legislation of a Member State such as that at issue in the main proceedings constitutes a restriction on the movement of capital, it should be noted that, under that legislation, dividends paid to a non-resident taxpayer and those paid to a resident taxpayer are subject to a withholding tax of 15.
There are no restrictions on the movement of migrant workers.
Israel should lift all restrictions on the movement of individuals and goods.
There are also restrictions on the movement of capital.
Restrictions on the movement of opposition figures were lifted on 31 March.
Restrictions on the movement of goods and services may be established under.
All restrictions on the movement of people will be lifted on 4 May.
Restrictions on the movement of equidae.