- Member States must apply most favoured nation treatment under EU law
- Volume | Issue number
- 42 | 6/7
- Pages (from-to)
- Document type
- Faculty of Law (FdR)
- Amsterdam Center for Tax Law (ACTL)
According to case law from the Court of Justice of the European Union (CJEU), a Member State is not obliged to enact most favoured nation treatment if a tax treaty prescribes a certain type of tax treatment (bilateral most favoured nation treatment). In this article, the author discusses whether EU law does oblige a Member State to enact most favoured nation treatment if national law prescribes a certain type of tax treatment (unilateral most favoured nation treatment). The conclusions reached by the author are based on her analysis of the relevant CJEU case law on this issue.
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