The future of most-favoured-nation treatment in EC tax law - did the ECJ pull the emergency brake without real need? - part 2

In Part 2 of this article, having considered the traditional role that the most-favoured-nation (MFN) concept used to play regarding trade relations under public international law, analysed the potential basis and relevance of MFN treatment in EC law and examined the effect of the MFN concept on direct taxation and tax treaties, the authors place the European Court of Justice's decision in the "D" case into a broader framework with regard to MFN treatment. They then attempt to develop an alternative approach to the MFN concept. Finally, the authors summarize their main conclusions regarding the MFN issue.