Court of Justice 16 January 2014, C‑24/12 and C‑27/12 (X BV and TBG Limited v Staatssecretaris van Financiën.)

OPINION OF ADVOCATE GENERAL JÄÄSKINEN delivered on 16 January 2014 ( 1 ) Joined Cases C‑24/12 and C‑27/12 X BV and TBG Limited (Request for a preliminary ruling from the Hoge Raad der Nederlanden (Netherlands)) ‛Article 63 TFEU — Territorial scope of the free movement of capital — Movement of capital from a Member State to an overseas country and territory (OCT) belonging to it — Notion of a