The difference in treatment of interest paid to Belgian financial institutions and to foreign financial institutions is likely to restrict foreign institutions' freedom to provide services on the Belgian market and therefore contravenes Article 56 TFEU.

Believes that loopholes in regulation which allowed subsidiaries of foreign financial services to operate significant unregulated business in the EU need to be closed;

When the financial statements of a foreign operation are as of a date different from that of the reporting entity, the foreign operation often prepares additional statements as of the same date as the reporting entity’s financial statements.

This requirement also applies to Estonian nationals trained abroad.LT: none, except foreign private establishment and their consumers may not be entitled to receive financial support from public resources, including usage of public medical insurance funds.

[17] Article 11 "(.) As a general rule there are grounds for checking whether the alien has previously lodged an application for asylum in another Member State where: (a) the alien declares that he/she has lodged an application for asylum but without indicating the Member State in which he/she made the application; (b) the alien does not request asylum but objects to being returned to his/her country of origin by claiming that he/she would be in danger, or (c) the alien otherwise seeks to prevent his/her removal by refusing to cooperate in establishing his/her identity, in particular by showing no, or false, identity papers".

Whereas cross-border losses within one company, i.e. losses of a foreign permanent establishment, may be taken into account at the level of the head office in most Member States, only a few Member States provide for cross-border setting-off of losses within a group of companies, i.e. allowing relief for the losses of a foreign company belonging to the same group.