In response to a request for a preliminary ruling from Latvia, the European Court of Justice (ECJ) must examine how the term “double taxation” is to be interpreted within the meaning of the EU Dispute Resolution Directive. The mere fact that the same income could, in the abstract, fall within two (or more) tax jurisdictions is not, in any event, sufficient to establish double taxation within the meaning of the Dispute Resolution Directive, according to the Advocate General in her Opinion.
