The "D" case against the Netherlands and the ECJ's decision - is there still a future for MFN treatment?

Journal
Bulletin for International Taxation 2006 (Volume 60), No. 8
This article discusses the "D" case in which the European Court of Justice (ECJ) ruled that the most-favoured nation (MFN) principle was not at issue in D's situation. The article also considers the question whether the ECJ's decision in "D" means that MFN treatment cannot be applied at all. This question is examined from the view of the single European market.