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 European Communities 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.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.