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

• Autores: Servaas Van Thiel
• Localización: European taxation, ISSN 0014-3138, Vol. 47, Nº. 7, 2007, págs. 314-327
• Idioma: inglés
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• Resumen

  • 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.