Chapter 18 Self-Test Questions

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1. The capital provisions may be relied on by _____________________.

Your response

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2. Following the amendments made by the Maastricht Treaty to Articles 63-66 TFEU which govern the free movement of capital, the prohibition on restriction on capital movements between Member States and third countries has been held to be directly effective.

True correct incorrect

False correct incorrect

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3. The concept of a restriction on the free movement of capital includes: [Please select all that apply]

Discriminatory measures by one Member State which favour nationals over non-nationals. correct incorrect

Non-discriminatory measure which have an impact on the market and impose obstacles or are 'liable to dissuade' people from exercising free movement rights. correct incorrect

Indiscriminate measures which do not affect access to the market. correct incorrect

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4. Which of the following can be said to express the true extent of Article 65(1)(a) TFEU which deals with the specific exception having its basis in tax policies?

The exception in Article 65(1)(a) TFEU was broadly interpreted, and includes any tax legislation making a distinction between taxpayers by reference to the place where they invest their capital. correct incorrect

The exception in Article 65(1)(a) TFEU was restrictively applied by the CJ. correct incorrect

A general presumption of tax avoidance or tax fraud justifies a fiscal measure under Article 65(1)(b). correct incorrect

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5. The scope of the derogations in Article 65 TFEU cannot include: [Please select all that apply]

measures which do not constitute arbitrary discrimination or disguised restriction on the free movement of capital correct incorrect

measures which do not go beyond what is necessary in order to achieve its objectives. correct incorrect

measures which affect the free movement of capital, and which do not have access to a legal redress/remedy. correct incorrect

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6. Restriction on the free movement of capital is permitted if the national rules pursue, in a non-discriminatory way, an objective in the public interest.

True correct incorrect

False correct incorrect

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7. The principle of proportionality often cited by the CJ requires that 'the same result could not be achieved by other less _________'.

Your response