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Document 11997E058

    Treaty establishing the European Community (Amsterdam consolidated version)
    Part Three: Community policies
    Title III: Free movement of persons, services and capital
    Chapter 4: Capital and payments
    Article 58
    Article 73d - EC Treaty (Maastricht consolidated version)

    Legal status of the document In force

    ELI: http://data.europa.eu/eli/treaty/tec_1997/art_58/oj

    Date of document:
    07/02/1992
    Date of effect:
    01/11/1993; Entry into force See 192MR And OJ L 293/93 P. 61
    Date of signature:
    07/02/1992; Maastricht
    Date of end of validity:
    No end date
    Author:
    The twelve Member States: Belgium, Denmark, Germany, Ireland, Greece, Spain, France, Italy, Luxembourg, Netherlands, Portugal, United Kingdom
    Form:
    Treaty
    Authentic language:
    Spanish, Danish, German, Greek, English, French, Irish, Italian, Dutch, Portuguese, Finnish, Swedish
    Treaty:
    Treaty establishing the European Community
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    Select all documents based on this document
    Link
    Link
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    Affected by case:
    Instruments cited:

    11997E058

    Treaty establishing the European Community (Amsterdam consolidated version) - Part Three: Community policies - Title III: Free movement of persons, services and capital - Chapter 4: Capital and payments - Article 58 - Article 73d - EC Treaty (Maastricht consolidated version)

    Official Journal C 340 , 10/11/1997 P. 0199 - Consolidated version
    Official Journal C 224 , 31/08/1992 P. 0025 - Consolidated version


    Treaty establishing the European Community (Amsterdam consolidated version)

    Article 58

    1. The provisions of Article 56 shall be without prejudice to the right of Member States:

    (a) to apply the relevant provisions of their tax law which distinguish between taxpayers who are not in the same situation with regard to their place of residence or with regard to the place where their capital is invested;

    (b) to take all requisite measures to prevent infringements of national law and regulations, in particular in the field of taxation and the prudential supervision of financial institutions, or to lay down procedures for the declaration of capital movements for purposes of administrative or statistical information, or to take measures which are justified on grounds of public policy or public security.

    2. The provisions of this Chapter shall be without prejudice to the applicability of restrictions on the right of establishment which are compatible with this Treaty.

    3. The measures and procedures referred to in paragraphs 1 and 2 shall not constitute a means of arbitrary discrimination or a disguised restriction on the free movement of capital and payments as defined in Article 56.

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