A distinction may be drawn between treaties concluded between member states and those concluded with third countries. Until its repeal by the Lisbon treaty, double taxation between member states was specifically addressed in art. 293 (ex 220) of the EC Treaty. It provided that:

Article 293 (ex 220)

Member States shall, so far as is necessary, enter into negotiations with each other with a view to securing for the benefit of their nationals: … the abolition of double taxation within the Community.’

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