Critical notes on the European Court of Justice's D case decision on most-favoured-nation treatment under tax treaties

Josef Schuch, Vienna University of Economics and Business Administration, Institute for Austrian and International Tax Law

1. The Court's decision followed a lively debate

The Grand Chamber of the ECJ held that different treatment of two non-resident taxpayers (resident in different Member States) established by tax treaties concluded by the source state with these two other Member States is in line with the fundamental freedom provisions of the EU Treaty.1 The judgment followed little of the Advocate General's Opinion.2

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