EC Tax Review

Volume 11 (2002)

 ISSUE 1
pdf 'Ambitious plans for EU company tax reform fails to address critical issues', Heleen Nijkamp, Issue 1, pp. 2–3 info
pdf 'APAs and ATRs: The new Dutch regime in a European perspective', Gerard Meussen, Erik Velthuizen, Issue 1, pp. 4–10 info
pdf 'Telecommunication and VAT', René N.G. van der Paardt, Issue 1, pp. 10–13 info
pdf 'The implementation of the Parent-Subsidiary Directive in Greece', Nasos Nikolopoulos, Issue 1, pp. 13–18 info
pdf 'The future of European tax policy', Frits Bolkestein, Issue 1, pp. 19–21 info
pdf 'Case Law', Caroline Docclo, Danny Stas, Richard Weidlich, Giovanni Barbagelata, Gianluigi Strambi, Peter Elliott, Issue 1, pp. 22–38 info
pdf 'Legislation', Ulf Zehetner, Giovanni Barbagelata, Massimo Giaconia, Marco Magenta, Francesco Nanetti, Issue 1, pp. 39–45 info
pdf 'Recent Publications', Dennis Weber, Issue 1, pp. 46–47 info
 
ISSUE 2
pdf 'Spanish presidency of the Council of the European Union: Tax priorities', Estanislao Rodriguez-Ponga, Issue 2, pp. 50–51 info
pdf 'The European Court of Justice and the Free Movement of Tax Treaty Judgments', Edwin van der Bruggen, Issue 2, pp. 52–64 info
pdf 'An updated overview of the European VAT rules concerning electronic commerce', Luc Hinnekens, Issue 2, pp. 65–71 info
pdf 'Elida Gibbs revisited: further thoughts on the extent to which vouchers can constitute consideration for VAT purposes', Deborah Butler, Issue 2, pp. 71–79 info
pdf 'The Giovannini group report: Tax barriers in the European securities markets', Martine J. Peters, Issue 2, pp. 79–87 info
pdf 'Case Law', Caroline Docclo, Danny Stas, Sonia Reeb-Blanluet, Peter Elliot, Issue 2, pp. 88–97 info
pdf 'Legislation', Richard Weidlich, Issue 2, pp. 98–99 info
pdf 'Recent Publications', Issue 2, pp. 100–100 info
 
ISSUE 3
pdf 'A decade of EC Tax Review', Frans Vanistendael, Issue 3, pp. 102–103 info
pdf 'Corporate income tax in Europe: a Dutch perspective', Leo Stevens, Issue 3, pp. 104–111 info
pdf 'The search for the framework conditions of the fundamental EC Treaty principles as applied by the European Court to Member State' direct taxation', Luc Hinnekens, Issue 3, pp. 112–119 info
pdf 'Memorandum on the Taxing Powers of the European Union', Frans Vanistendael, Issue 3, pp. 120–129 info
pdf 'An EU Model Tax Convention', Pasquale Pistone, Issue 3, pp. 129–136 info
pdf 'The evolution of income taxation under EC law requirements', Francisco Alfredo Garcí Prats, Issue 3, pp. 137–146 info
pdf 'From the Saint-Gobain to the Metallgesellschaft Case: scope of non-discrimination of permanent establishments in the EC Treaty and the Most-Favoured-Nation Clause in EC Member States Tax Treaties', Ana Paula Dourado, Issue 3, pp. 147–156 info
pdf 'The EU-fight against harmful tax competition: future developments', Gerard Meussen, Issue 3, pp. 157–159 info
pdf 'The wrong path of the European Union or do the Stork and the Fox have the same possibilities?', Manuel Pires, Issue 3, pp. 160–161 info
pdf 'Case Law', Gisela Hilker, Marco Magenta, Peter Elliott, Issue 3, pp. 162–165 info
pdf 'Legislation', Janne Juusela, Gisela Hilker, Francesco Nanetti, Issue 3, pp. 166–168 info
 
ISSUE 4
pdf 'Jurisdictional criteria and new Member States', Geerten M.M. Michielse, Issue 4, pp. 172–177 info
pdf 'Luxembourg Law on capital duty and the European Directives', Jean-Pierre Winandy, Issue 4, pp. 178–185 info
pdf 'The creeping normative role of the EC Commission in the twin-track struggle against State aids and harmful tax competition', Francesco Nanetti, Giovanni Mameli, Issue 4, pp. 185–191 info
pdf 'The VAT treatment of goods as non-monetary consideration: the approach taken by courts in the United Kingdom in the light of the general principles established by the European Court of Justice', Deborah Butler, Issue 4, pp. 191–291 info
pdf 'Case Law', Peter Elliott, Caroline Docclo, Danny Stas, Issue 4, pp. 202–211 info
pdf 'Book Review', Luc Hinnekens, Frans Vanistendael, Issue 4, pp. 212–215 info

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