5The notion of capital movements is not defined by the EC Treaty. However, inasmuch as Article 73 b of the Treaty substantially reproduces the contents of Article 1 of Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty (OJ 1988 L 178, p. 5), the nomenclature in respect of movements of capital used in Annex I to that directive still has the same indicative value, for the purposes of defining the notion of capital movements, as it did before the entry into force of Article 73b et seq. of the Treaty, subject to the qualification, contained in the introduction to the nomenclature, that the list set out therein is not exhaustive (Case C-222/97 Trummer and Mayer [1999] ECR I-1661, paragraph 21).
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