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

• Autores: Axel Cordewener, Ekkehart Reimer
• Localización: European taxation, ISSN 0014-3138, Vol. 46, Nº. 6, 2006, págs. 239-249
• Idioma: inglés
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• Resumen

  • In Part I of this article, the authors consider the traditional role that the most-favoured-nation (MFN) concept played in respect of trade relations under public international law, analyse the potential basis and relevance of MFN treatment in EC law in a more general perspective, and examine the effect of the MFN concept on direct taxation and, in particular, on tax treaties.