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Document 11992E073D

TREATY ESTABLISHING THE EUROPEAN COMMUNITY
PART THREE : COMMUNITY POLICIES
TITLE III : FREE MOVEMENT OF PERSONS, SERVICES AND CAPITAL
CHAPTER 4 : CAPITAL AND PAYMENTS
ARTICLE 73D

/* CODIFIED VERSION OF THE TREATY ESTABLISHING THE EUROPEAN COMMUNITY */

Legal status of the document In force

ELI: http://data.europa.eu/eli/treaty/tec_1992/art_73d/oj

11992E073D

TREATY ESTABLISHING THE EUROPEAN COMMUNITY - PART THREE : COMMUNITY POLICIES - TITLE III : FREE MOVEMENT OF PERSONS, SERVICES AND CAPITAL - CHAPTER 4 : CAPITAL AND PAYMENTS - ARTICLE 73D /* CODIFIED VERSION OF THE TREATY ESTABLISHING THE EUROPEAN COMMUNITY */

Official Journal C 224 , 31/08/1992 P. 0025


Article 73d

1. The provisions of Article 73b shall be without prejudice to the right of Member States:

(a) to apply the relevant provisions of their tax law which distinguish between tax-payers 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 supervison 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 73b.

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