In reference to the European Internal Market, the EC Treaty set out its four "fundamental freedoms": the free movement of goods, the free movement of services, the freedom of establishment for European Union companies and the free movement of capital. When it comes to a Single Market for Services, however, it is more difficult to ensure that services move freely across borders. This may partially be explained by the fact that "unlike goods, services are intangible and are not subject to custom duties"1. Moreover, due to their characteristics the free movement of services is to be treated differently from the free movement of goods.
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