Member States Must Apply Most Favoured Nation Treatment under EU Law

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.