| | ISSUE 1 |
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'The past and the future of EU corporate tax', Onno Ruding, Issue 1, pp. 2–3 |
infoOnno Ruding, 'The past and the future of EU corporate tax' (2005) 14 EC Tax Review, Issue 1, pp. 2–3 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005001 | 
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'Towards European international tax law', Pasquale Pistone, Issue 1, pp. 4–9 |
infoPasquale Pistone, 'Towards European international tax law' (2005) 14 EC Tax Review, Issue 1, pp. 4–9 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005002 | 
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'Exploring the future of ability to pay in Europe', Ruud de Mooij, Leo Stevens, Issue 1, pp. 9–15 |
infoRuud de Mooij, Leo Stevens, 'Exploring the future of ability to pay in Europe' (2005) 14 EC Tax Review, Issue 1, pp. 9–15 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005003 | 
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'Is the Luxembourg capital tax waterproof?', Robert den Hartog, Cynthia Verschueren, Issue 1, pp. 15–24 |
infoRobert den Hartog, Cynthia Verschueren, 'Is the Luxembourg capital tax waterproof?' (2005) 14 EC Tax Review, Issue 1, pp. 15–24 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005004 | 
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'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 |
infoJean van Steenwinckel, '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' (2005) 14 EC Tax Review, Issue 1, pp. 24–30 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005005 | 
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'Case Law: UNITED KINGDOM', Peter Elliott, Issue 1, pp. 31–36 |
infoPeter Elliott, 'Case Law: UNITED KINGDOM' (2005) 14 EC Tax Review, Issue 1, pp. 31–36 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005006 | 
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'Case Law: ITALY', Francesco Nanetti, Issue 1, pp. 37–38 |
infoFrancesco Nanetti, 'Case Law: ITALY' (2005) 14 EC Tax Review, Issue 1, pp. 37–38 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005007 | 
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'Case Law: Spain', Javier Martín Fernández, Jesús Rodríguez Márquez, Issue 1, pp. 39–41 |
infoJavier Martín Fernández, Jesús Rodríguez Márquez, 'Case Law: Spain' (2005) 14 EC Tax Review, Issue 1, pp. 39–41 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005008 | 
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'EUROPEAN COURT OF JUSTICE', Caroline Docclo, Issue 1, pp. 41–49 |
infoCaroline Docclo, 'EUROPEAN COURT OF JUSTICE' (2005) 14 EC Tax Review, Issue 1, pp. 41–49 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005009 | 
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'Legislation: Italy', Carla Calcagnile, Issue 1, pp. 50–51 |
infoCarla Calcagnile, 'Legislation: Italy' (2005) 14 EC Tax Review, Issue 1, pp. 50–51 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005010 | 
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'Legislation: AUSTRIA', Evelyn Zotter, Issue 1, pp. 51–52 |
infoEvelyn Zotter, 'Legislation: AUSTRIA' (2005) 14 EC Tax Review, Issue 1, pp. 51–52 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005011 | 
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'Recent Publications in SWI 2004', Richard Weidlich, Issue 1, pp. 53–54 |
infoRichard Weidlich, 'Recent Publications in SWI 2004' (2005) 14 EC Tax Review, Issue 1, pp. 53–54 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005012 | 
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| | ISSUE 2 |
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'VAT in the EU: one-stop (but no shop)', René N.G. van der Paardt, Issue 2, pp. 56–57 |
infoRené N.G. van der Paardt, 'VAT in the EU: one-stop (but no shop)' (2005) 14 EC Tax Review, Issue 2, pp. 56–57 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005013 | 
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'There is no such thing as tax Coca Cola!', Manuel Pires, Issue 2, pp. 58–58 |
infoManuel Pires, 'There is no such thing as tax Coca Cola!' (2005) 14 EC Tax Review, Issue 2, pp. 58–58 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005014 | 
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'A rejoinder to Manuel Pires: What if there is no tax Coca Cola?', Frans Vanistendael, Issue 2, pp. 59–60 |
infoFrans Vanistendael, 'A rejoinder to Manuel Pires: What if there is no tax Coca Cola?' (2005) 14 EC Tax Review, Issue 2, pp. 59–60 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005015 | 
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'The Marks & Spencer EU group relief case - a rebuttal of the ’taxing jurisdiction’ argument', Phillip Martin, Issue 2, pp. 61–68 |
infoPhillip Martin, 'The Marks & Spencer EU group relief case - a rebuttal of the ’taxing jurisdiction’ argument' (2005) 14 EC Tax Review, Issue 2, pp. 61–68 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005016 | 
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'Fokus Bank: the end of withholding tax as we know it?', Barry Larking, Issue 2, pp. 69–77 |
infoBarry Larking, 'Fokus Bank: the end of withholding tax as we know it?' (2005) 14 EC Tax Review, Issue 2, pp. 69–77 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005017 | 
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'Safeguarding pension taxation rights in cross-border situations', Peter Schonewille, Issue 2, pp. 78–82 |
infoPeter Schonewille, 'Safeguarding pension taxation rights in cross-border situations' (2005) 14 EC Tax Review, Issue 2, pp. 78–82 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005018 | 
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'Abuse of rights, fiscal neutrality and VAT', Michael Ridsdale, Issue 2, pp. 82–94 |
infoMichael Ridsdale, 'Abuse of rights, fiscal neutrality and VAT' (2005) 14 EC Tax Review, Issue 2, pp. 82–94 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005019 | 
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'Marks and Spencer - more questions than answers: an analysis of the Opinion delivered by Advocate General Maduro', Michael Lang, Issue 2, pp. 95–100 |
infoMichael Lang, 'Marks and Spencer - more questions than answers: an analysis of the Opinion delivered by Advocate General Maduro' (2005) 14 EC Tax Review, Issue 2, pp. 95–100 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005020 | 
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'European Court of Justice', Caroline Docclo, Issue 2, pp. 101–104 |
infoCaroline Docclo, 'European Court of Justice' (2005) 14 EC Tax Review, Issue 2, pp. 101–104 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005021 | 
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'United Kingdom', Peter Elliott, Issue 2, pp. 104–109 |
infoPeter Elliott, 'United Kingdom' (2005) 14 EC Tax Review, Issue 2, pp. 104–109 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005022 | 
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'France', Sonia Reeb-Blanluet, Issue 2, pp. 109–110 |
infoSonia Reeb-Blanluet, 'France' (2005) 14 EC Tax Review, Issue 2, pp. 109–110 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005023 | 
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'The Netherlands', Ruud van der Linde, Dennis Weber, Issue 2, pp. 110–111 |
infoRuud van der Linde, Dennis Weber, 'The Netherlands' (2005) 14 EC Tax Review, Issue 2, pp. 110–111 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005024 | 
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'Italy', Francesco Nanetti, Issue 2, pp. 112–113 |
infoFrancesco Nanetti, 'Italy' (2005) 14 EC Tax Review, Issue 2, pp. 112–113 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005025 | 
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| | ISSUE 3 |
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'Corporate Tax in the EU: a never-ending story?', Maria Theresa Soler Roch, Issue 3, pp. 116–118 |
infoMaria Theresa Soler Roch, 'Corporate Tax in the EU: a never-ending story?' (2005) 14 EC Tax Review, Issue 3, pp. 116–118 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005026 | 
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'The Merger Directive amended: the final version', Eva van den Brande, Issue 3, pp. 119–127 |
infoEva van den Brande, 'The Merger Directive amended: the final version' (2005) 14 EC Tax Review, Issue 3, pp. 119–127 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005027 | 
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'Capital movements and direct taxation: the effect of the non-discrimination principles', Daniël S. Smit, Issue 3, pp. 128–139 |
infoDaniël S. Smit, 'Capital movements and direct taxation: the effect of the non-discrimination principles' (2005) 14 EC Tax Review, Issue 3, pp. 128–139 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005028 | 
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'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 |
infoKlaus Eicker, 'Do the basic freedoms of the EC Treaty also require an amendment to the national tax laws on charities and non-profit organisations?' (2005) 14 EC Tax Review, Issue 3, pp. 140–144 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005029 | 
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'The Netherlands', Ruud van der Linde, Dennis Weber, Issue 3, pp. 145–145 |
infoRuud van der Linde, Dennis Weber, 'The Netherlands' (2005) 14 EC Tax Review, Issue 3, pp. 145–145 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005030 | 
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'United Kingdom', Peter Elliott, Issue 3, pp. 146–162 |
infoPeter Elliott, 'United Kingdom' (2005) 14 EC Tax Review, Issue 3, pp. 146–162 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005031 | 
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'Austria', Martin Jann, Robert Pfeiffer, Issue 3, pp. 162–163 |
infoMartin Jann, Robert Pfeiffer, 'Austria' (2005) 14 EC Tax Review, Issue 3, pp. 162–163 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005032 | 
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'The Netherlands', Ruud van der Linde, Dennis Weber, Issue 3, pp. 164–164 |
infoRuud van der Linde, Dennis Weber, 'The Netherlands' (2005) 14 EC Tax Review, Issue 3, pp. 164–164 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005033 | 
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'Germany', Jens Görries, Issue 3, pp. 164–166 |
infoJens Görries, 'Germany' (2005) 14 EC Tax Review, Issue 3, pp. 164–166 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005034 | 
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'Letter to the Editorial Board: Again: There is no such thing as tax Coca Cola!', Manuel Pires, Issue 3, pp. 167–168 |
infoManuel Pires, 'Letter to the Editorial Board: Again: There is no such thing as tax Coca Cola!' (2005) 14 EC Tax Review, Issue 3, pp. 167–168 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005035 | 
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| | ISSUE 4 |
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'The contribution of a sustainable EU tax police to the Lisbon agenda', L. Kovács, Issue 4, pp. 172–172 |
infoL. Kovács, 'The contribution of a sustainable EU tax police to the Lisbon agenda' (2005) 14 EC Tax Review, Issue 4, pp. 172–172 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005036 | 
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'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 |
infoArnaud de Graaf, Geert Janssen, 'The implications of the judgment in the D case: the perspective of two non-believers' (2005) 14 EC Tax Review, Issue 4, pp. 173–189 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005037 | 
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'The ECJ, the `D’ case, double tax conventions and most-favoured nations: comparability and reciprocity', Tom O’Shea, Issue 4, pp. 190–201 |
infoTom O’Shea, 'The ECJ, the `D’ case, double tax conventions and most-favoured nations: comparability and reciprocity' (2005) 14 EC Tax Review, Issue 4, pp. 190–201 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005038 | 
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'EU-policy for lifting pension tax obstacles does not work', Roland de Greef, Issue 4, pp. 202–207 |
infoRoland de Greef, 'EU-policy for lifting pension tax obstacles does not work' (2005) 14 EC Tax Review, Issue 4, pp. 202–207 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005039 | 
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'Cohesion: The phoenix rises from the ashes', Frans Vanistendael, Issue 4, pp. 208–222 |
infoFrans Vanistendael, 'Cohesion: The phoenix rises from the ashes' (2005) 14 EC Tax Review, Issue 4, pp. 208–222 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005040 | 
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'Case Law: The Netherlands', Ruud van der Linde, Dennis Weber, Issue 4, pp. 223–223 |
infoRuud van der Linde, Dennis Weber, 'Case Law: The Netherlands' (2005) 14 EC Tax Review, Issue 4, pp. 223–223 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005041 | 
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'Case Law: United Kingdom', Peter Elliott, Issue 4, pp. 223–228 |
infoPeter Elliott, 'Case Law: United Kingdom' (2005) 14 EC Tax Review, Issue 4, pp. 223–228 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005042 | 
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'Case Law: Germany', Lars Christian Küver, Markus Lamm, Issue 4, pp. 228–230 |
infoLars Christian Küver, Markus Lamm, 'Case Law: Germany' (2005) 14 EC Tax Review, Issue 4, pp. 228–230 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005043 | 
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'European Court of Justice', Caroline Docclo, Issue 4, pp. 231–242 |
infoCaroline Docclo, 'European Court of Justice' (2005) 14 EC Tax Review, Issue 4, pp. 231–242 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005044 | 
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'Case Law: Greece', Nasos Nikolopoulos, Issue 4, pp. 241–242 |
infoNasos Nikolopoulos, 'Case Law: Greece' (2005) 14 EC Tax Review, Issue 4, pp. 241–242 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005045 | 
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'Legislation: Greece', Nasos Nikolopoulos, Issue 4, pp. 243–243 |
infoNasos Nikolopoulos, 'Legislation: Greece' (2005) 14 EC Tax Review, Issue 4, pp. 243–243 | | Copyright © 2005 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2005046 | 
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