27In that regard, it should first be pointed out that, in the absence of a definition of ‘movement of capital’ in the TFEU, the Court has recognised the nomenclature that constitutes Annex I to Directive 88/361 as having indicative value, it being understood that, as pointed out in the introduction to that annex, the list which it contains is not exhaustive (judgment of 21 May 2015, Wagner-Raith, C‑560/13, EU:C:2015:347, paragraph 23 and the case-law cited). Nevertheless, as the Commission observed in its observations submitted to the Court, that annex makes reference, under Heading VI, to ‘operations in current and deposit accounts with financial institutions’, which include ‘operations carried out by residents with foreign financial institutions’. Accordingly, the opening of a securities account with a banking institution, such as that at issue in the main proceedings, comes within the concept of ‘movement of capital’.
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