14As regards the applicability of Article 56 EC to the facts of the case before the referring court, it should be noted at the outset that financial loans and credits granted by non-residents to residents constitute movements of capital for the purposes of that provision, as has been stated, moreover, under heading VIII of the nomenclature set out in Annex I to Council Directive 88/361/EEC of 24 June 1988 for the implementation of Article 67 of the Treaty [Article repealed by the Treaty of Amsterdam] (OJ 1988 L 178, p. 5) and in the explanatory notes set out therein (see, to that effect, Case C-452/04 Fidium Finanz [2006] ECR I-9521, paragraphs 41 and 42).
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