Why the ECJ should interpret directly applicable European law as a right to intra-Community most-favoured-nation treatment - part 2

Journal
Thiel, S. van
European Union
European Taxation 2007 (Volume 47), No. 7
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In Part 2 of this article, the author considers the question to what extent the directly applicable EC law on non-discrimination, as interpreted and enforced by the Community Courts, should be understood as a most-favoured-nation treatment obligation and, if so, how this would affect tax treaties.