1. **S33-Free Movement of Capital and Taxation: Case C-443/06 Hollmann**
   - In Portugal, residents are taxed on 50% of capital gains at up to 42%, while non-residents are taxed on the entire capital gains at 25%. This disparity deters non-residents from investing in Portuguese immovable property.
   - Article 65 TFEU allows distinctions between residents and non-residents if it doesn't lead to arbitrary discrimination or restrict free movement of capital.
   - No objective differences justify this unequal treatment in Portugal; the tax benefit’s link to an offsetting levy, as required for justification, wasn’t met in Hollmann.
   - Article 63 TFEU prohibits measures that discourage investment in another Member State (MS), discriminate against transnational activities, or restrict/control investment.
   - Derogations under Article 65 TFEU include public policy, public security, and tax law enforcement, but must not arbitrarily discriminate against or unduly restrict free capital movement.
   - Restrictions on capital to/from third countries are allowed if existing pre-1994 for reasons like direct investment or securing financial services (Article 64(1) TFEU), with some possibilities for further restrictions under conditions (Article 64(3), 65(4), and 66 TFEU).
   - Key points of capital freedom analysis include identifying cross-border capital movement, inspecting if tax measures are discriminatory, evaluating derogation or public interest justifications, and ensuring proportionality and compliance with fundamental rights.

2. **CASE C-78/18 Commission v Hungary**
   - Hungary’s ‘Transparency Law’ requires certain civil society organizations receiving foreign support above a threshold to register and disclose this, with penalties for non-compliance, seen as a restriction on the free movement of capital (Article 63 TFEU).
   - The law discriminates against cross-border capital movements, lacking objective circumstance differences, thus contravening Article 63 TFEU.
   - Justifications of increasing financing transparency and protecting public policy/security (Article 65(1)(b) TFEU) are acceptable only if not fully harmonized by the EU legislature, but must respect fundamental rights such as freedom of association, privacy, and data protection.
   - "Higher Education" aspect concerns requiring international agreements for non-EEA educational institutions and mandates domestic operation as prerequisites for offering education services in Hungary, potentially breaching GATS and EU directives, alongside rights to education and academic freedom.