Home > All journals > Intertax > 42(6) >
$25.00 - Rental (PDF) *
$49.00 - Article (PDF) *
I.M. de Groot
Intertax
Volume 42, Issue 6/7 (2014) pp. 405 – 415
https://doi.org/10.54648/taxi2014039
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.
Extract
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.
Intertax