Member States must apply most favoured nation treatment under EU law
| Authors |
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| Publication date |
2014
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| Journal |
Intertax
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| Volume | Issue number |
42 | 6/7
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| Pages (from-to) |
405-415
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| Organisations |
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Faculty of Law (FdR) - Amsterdam Center for Tax Law (ACTL)
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| Abstract |
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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| Document type |
Article
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| Language |
English
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| Published at |
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