EC Tax Review

Volume 14 (2005)

 ISSUE 1
pdf 'The past and the future of EU corporate tax', Onno Ruding, Issue 1, pp. 2–3 info
pdf 'Towards European international tax law', Pasquale Pistone, Issue 1, pp. 4–9 info
pdf 'Exploring the future of ability to pay in Europe', Ruud de Mooij, Leo Stevens, Issue 1, pp. 9–15 info
pdf 'Is the Luxembourg capital tax waterproof?', Robert den Hartog, Cynthia Verschueren, Issue 1, pp. 15–24 info
pdf 'Taxation of capital gains realised by a Belgian resident in case of assignment of a major holding in the capital of a Belgian company to a company established in another Member State', Jean van Steenwinckel, Issue 1, pp. 24–30 info
pdf 'Case Law: UNITED KINGDOM', Peter Elliott, Issue 1, pp. 31–36 info
pdf 'Case Law: ITALY', Francesco Nanetti, Issue 1, pp. 37–38 info
pdf 'Case Law: Spain', Javier Martín Fernández, Jesús Rodríguez Márquez, Issue 1, pp. 39–41 info
pdf 'EUROPEAN COURT OF JUSTICE', Caroline Docclo, Issue 1, pp. 41–49 info
pdf 'Legislation: Italy', Carla Calcagnile, Issue 1, pp. 50–51 info
pdf 'Legislation: AUSTRIA', Evelyn Zotter, Issue 1, pp. 51–52 info
pdf 'Recent Publications in SWI 2004', Richard Weidlich, Issue 1, pp. 53–54 info
 
ISSUE 2
pdf 'VAT in the EU: one-stop (but no shop)', René N.G. van der Paardt, Issue 2, pp. 56–57 info
pdf 'There is no such thing as tax Coca Cola!', Manuel Pires, Issue 2, pp. 58–58 info
pdf 'A rejoinder to Manuel Pires: What if there is no tax Coca Cola?', Frans Vanistendael, Issue 2, pp. 59–60 info
pdf 'The Marks & Spencer EU group relief case - a rebuttal of the ’taxing jurisdiction’ argument', Phillip Martin, Issue 2, pp. 61–68 info
pdf 'Fokus Bank: the end of withholding tax as we know it?', Barry Larking, Issue 2, pp. 69–77 info
pdf 'Safeguarding pension taxation rights in cross-border situations', Peter Schonewille, Issue 2, pp. 78–82 info
pdf 'Abuse of rights, fiscal neutrality and VAT', Michael Ridsdale, Issue 2, pp. 82–94 info
pdf 'Marks and Spencer - more questions than answers: an analysis of the Opinion delivered by Advocate General Maduro', Michael Lang, Issue 2, pp. 95–100 info
pdf 'European Court of Justice', Caroline Docclo, Issue 2, pp. 101–104 info
pdf 'United Kingdom', Peter Elliott, Issue 2, pp. 104–109 info
pdf 'France', Sonia Reeb-Blanluet, Issue 2, pp. 109–110 info
pdf 'The Netherlands', Ruud van der Linde, Dennis Weber, Issue 2, pp. 110–111 info
pdf 'Italy', Francesco Nanetti, Issue 2, pp. 112–113 info
 
ISSUE 3
pdf 'Corporate Tax in the EU: a never-ending story?', Maria Theresa Soler Roch, Issue 3, pp. 116–118 info
pdf 'The Merger Directive amended: the final version', Eva van den Brande, Issue 3, pp. 119–127 info
pdf 'Capital movements and direct taxation: the effect of the non-discrimination principles', Daniël S. Smit, Issue 3, pp. 128–139 info
pdf 'Do the basic freedoms of the EC Treaty also require an amendment to the national tax laws on charities and non-profit organisations?', Klaus Eicker, Issue 3, pp. 140–144 info
pdf 'The Netherlands', Ruud van der Linde, Dennis Weber, Issue 3, pp. 145–145 info
pdf 'United Kingdom', Peter Elliott, Issue 3, pp. 146–162 info
pdf 'Austria', Martin Jann, Robert Pfeiffer, Issue 3, pp. 162–163 info
pdf 'The Netherlands', Ruud van der Linde, Dennis Weber, Issue 3, pp. 164–164 info
pdf 'Germany', Jens Görries, Issue 3, pp. 164–166 info
pdf 'Letter to the Editorial Board: Again: There is no such thing as tax Coca Cola!', Manuel Pires, Issue 3, pp. 167–168 info
 
ISSUE 4
pdf 'The contribution of a sustainable EU tax police to the Lisbon agenda', L. Kovács, Issue 4, pp. 172–172 info
pdf 'The implications of the judgment in the D case: the perspective of two non-believers', Arnaud de Graaf, Geert Janssen, Issue 4, pp. 173–189 info
pdf 'The ECJ, the `D’ case, double tax conventions and most-favoured nations: comparability and reciprocity', Tom O’Shea, Issue 4, pp. 190–201 info
pdf 'EU-policy for lifting pension tax obstacles does not work', Roland de Greef, Issue 4, pp. 202–207 info
pdf 'Cohesion: The phoenix rises from the ashes', Frans Vanistendael, Issue 4, pp. 208–222 info
pdf 'Case Law: The Netherlands', Ruud van der Linde, Dennis Weber, Issue 4, pp. 223–223 info
pdf 'Case Law: United Kingdom', Peter Elliott, Issue 4, pp. 223–228 info
pdf 'Case Law: Germany', Lars Christian Küver, Markus Lamm, Issue 4, pp. 228–230 info
pdf 'European Court of Justice', Caroline Docclo, Issue 4, pp. 231–242 info
pdf 'Case Law: Greece', Nasos Nikolopoulos, Issue 4, pp. 241–242 info
pdf 'Legislation: Greece', Nasos Nikolopoulos, Issue 4, pp. 243–243 info

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