More on the so-called D-case

In a recent post I mentioned the surprising European Court of Justice Decision in the so-called D-case, where the court ruled against the use of the most favoured nation (MFN) principle in EC Law (see my post from 5 July). At this stage, It is not clear whether this is a political decision on the principle of MFN treatment, implying that the right of free movement of capital could not be invoked in order to receive MFN treatment. In a recent article, Lee A. Sheppard (Contributing Editor of Tax Analysts) makes some considerations about The ECJ's Common Sense in the D Case. This article, with insights from tax practitioners will help you understand more about the issues at hand and the eventual unanswered questions.