RESUMO
Among the fundamental freedoms in the EC Treaty, Art. 56 requires special attention, since it applies to capital movements involving countries that are not Member’ States of the European Union. Of course, such a provision is not only interesting for Europe, but also for other countries. This chapter intends to contribute to a better comprehension of the direct tax consequences of EC law concerning to investments to and from third countries.
For a better comprehension of the importance to Brazil of Art. 56 EC Treaty, this chapter will first present the author’s opinion about the extension of the fundamental freedoms provided therein.
SCHOUERI, L. E.. National Report Brazil. In: Michael Lang; Pasquale Pistone. (Org.). The EU and Third Countries: Direct Taxation. Viena: Linde, 2007, p. 639-681.