This article discusses whether national courts in EU Member States, when interpreting tax treaty non-discrimination provisions, are influenced by the CJEU’s case law on the fundamental freedoms. Because these non-discrimination standards are very similar, and because there is a perception that the non-discrimination standard developed by the CJEU outperforms the tax treaty non-discrimination standard, those national courts could be tempted to draw inspiration from the CJEU’s case law. However, this article concludes that, even though some examples are apparent in a number of recent cases, such an influence is currently not widespread in the reported case law.

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