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'The contribution of a sustainable EU tax policy', L. Kovács, Issue 1, pp. 2–3 |
infoL. Kovács, 'The contribution of a sustainable EU tax policy' (2006) 15 EC Tax Review, Issue 1, pp. 2–3 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006001 | 
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'IRAP - a crypto-VAT?', Sijbren Cnossen, Issue 1, pp. 4–5 |
infoSijbren Cnossen, 'IRAP - a crypto-VAT?' (2006) 15 EC Tax Review, Issue 1, pp. 4–5 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006002 | 
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'Critical notes on the European Court of Justice’s D case decision on most-favoured-nation treatment under tax treaties', Josef Schuch, Issue 1, pp. 6–9 |
infoJosef Schuch, 'Critical notes on the European Court of Justice’s D case decision on most-favoured-nation treatment under tax treaties' (2006) 15 EC Tax Review, Issue 1, pp. 6–9 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006003 | 
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'M&S judgment: the ECJ caught between a rock and a hard place', Mathieu Isenbaert, Caroline Valjemark, Issue 1, pp. 10–17 |
infoMathieu Isenbaert, Caroline Valjemark, 'M&S judgment: the ECJ caught between a rock and a hard place' (2006) 15 EC Tax Review, Issue 1, pp. 10–17 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006004 | 
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'Treatment of permanent establishments and subsidiaries under EC law: towards a uniform concept of secondary establishment in European tax law?', Katri Aarnio, Issue 1, pp. 18–26 |
infoKatri Aarnio, 'Treatment of permanent establishments and subsidiaries under EC law: towards a uniform concept of secondary establishment in European tax law?' (2006) 15 EC Tax Review, Issue 1, pp. 18–26 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006005 | 
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'The European Court of Justice’s solution to aggressive VAT planning - further towards legal uncertainty?', Rita de la Feria, Issue 1, pp. 27–35 |
infoRita de la Feria, 'The European Court of Justice’s solution to aggressive VAT planning - further towards legal uncertainty?' (2006) 15 EC Tax Review, Issue 1, pp. 27–35 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006006 | 
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'European Court of Justice', Caroline Docclo, Issue 1, pp. 36–45 |
infoCaroline Docclo, 'European Court of Justice' (2006) 15 EC Tax Review, Issue 1, pp. 36–45 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006007 | 
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'Greece', Nasos Nikolopoulos, Issue 1, pp. 45–46 |
infoNasos Nikolopoulos, 'Greece' (2006) 15 EC Tax Review, Issue 1, pp. 45–46 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006008 | 
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'Italy', Enrico Ceriana, Issue 1, pp. 46–47 |
infoEnrico Ceriana, 'Italy' (2006) 15 EC Tax Review, Issue 1, pp. 46–47 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006009 | 
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'The Netherlands', Ruud van der Linde, Dennis Weber, Issue 1, pp. 47–48 |
infoRuud van der Linde, Dennis Weber, 'The Netherlands' (2006) 15 EC Tax Review, Issue 1, pp. 47–48 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006010 | 
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'UK', Peter Elliot, Issue 1, pp. 48–56 |
infoPeter Elliot, 'UK' (2006) 15 EC Tax Review, Issue 1, pp. 48–56 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006011 | 
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'Spain', Esther García Machancoses, Issue 1, pp. 57–60 |
infoEsther García Machancoses, 'Spain' (2006) 15 EC Tax Review, Issue 1, pp. 57–60 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006012 | 
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'Italy', Francesco Nanetti, Issue 1, pp. 60–61 |
infoFrancesco Nanetti, 'Italy' (2006) 15 EC Tax Review, Issue 1, pp. 60–61 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006013 | 
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'Greece', Nasos Nikolopoulos, Issue 1, pp. 61–61 |
infoNasos Nikolopoulos, 'Greece' (2006) 15 EC Tax Review, Issue 1, pp. 61–61 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006014 | 
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| | ISSUE 2 |
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'European Taxation - the Austrian Presidency’s point of view', Issue 2, pp. 64–65 |
info'European Taxation - the Austrian Presidency’s point of view' (2006) 15 EC Tax Review, Issue 2, pp. 64–65 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006015 | 
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'Marks and Spencer v Halsey (HM Inspector of Taxes): restriction, justification and proportionality', Tom O’Shea, Issue 2, pp. 66–82 |
infoTom O’Shea, 'Marks and Spencer v Halsey (HM Inspector of Taxes): restriction, justification and proportionality' (2006) 15 EC Tax Review, Issue 2, pp. 66–82 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006016 | 
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'Tax treaties between Member States and Third States: ’reciprocity’ in bilateral tax treaties and non-discrimination in EC law', Klaus Vogel, Daniel Gutmann, Ana Paula Dourado, Issue 2, pp. 83–94 |
infoKlaus Vogel, Daniel Gutmann, Ana Paula Dourado, 'Tax treaties between Member States and Third States: ’reciprocity’ in bilateral tax treaties and non-discrimination in EC law' (2006) 15 EC Tax Review, Issue 2, pp. 83–94 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006017 | 
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'The different translations of the term ’company’ in the Merger Directive and the Parent Subsidiary Directive: a Babylonian confusion of tongues?', Gijs Fibbe, Issue 2, pp. 95–102 |
infoGijs Fibbe, 'The different translations of the term ’company’ in the Merger Directive and the Parent Subsidiary Directive: a Babylonian confusion of tongues?' (2006) 15 EC Tax Review, Issue 2, pp. 95–102 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006018 | 
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'The Netherlands', Ruud van der Linde, Dennis Weber, Issue 2, pp. 103–104 |
infoRuud van der Linde, Dennis Weber, 'The Netherlands' (2006) 15 EC Tax Review, Issue 2, pp. 103–104 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006019 | 
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'European Court of Justice', Caroline Docclo, Issue 2, pp. 104–121 |
infoCaroline Docclo, 'European Court of Justice' (2006) 15 EC Tax Review, Issue 2, pp. 104–121 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006020 | 
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'Italy', Carla Calcagnile, Issue 2, pp. 122–123 |
infoCarla Calcagnile, 'Italy' (2006) 15 EC Tax Review, Issue 2, pp. 122–123 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006021 | 
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'Germany', Oliver Dietz, Issue 2, pp. 123–124 |
infoOliver Dietz, 'Germany' (2006) 15 EC Tax Review, Issue 2, pp. 123–124 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006022 | 
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'The Netherlands', Ruud van der Linde, Dennis Weber, Issue 2, pp. 125–125 |
infoRuud van der Linde, Dennis Weber, 'The Netherlands' (2006) 15 EC Tax Review, Issue 2, pp. 125–125 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006023 | 
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'Portugal', Ricardo Borges, Pedro Sousa, Issue 2, pp. 125–130 |
infoRicardo Borges, Pedro Sousa, 'Portugal' (2006) 15 EC Tax Review, Issue 2, pp. 125–130 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006024 | 
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| | ISSUE 3 |
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'Challenges for a listed multinational enterprise doing business in Europe', Paul Morton, Issue 3, pp. 132–133 |
infoPaul Morton, 'Challenges for a listed multinational enterprise doing business in Europe' (2006) 15 EC Tax Review, Issue 3, pp. 132–133 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006025 | 
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'The impact of the Swiss-EC Agreement on intra-group dividend, interest and royalty payments', Klaus Eicker, Ralph Obser, Issue 3, pp. 134–146 |
infoKlaus Eicker, Ralph Obser, 'The impact of the Swiss-EC Agreement on intra-group dividend, interest and royalty payments' (2006) 15 EC Tax Review, Issue 3, pp. 134–146 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006026 | 
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'Eliminating tax barriers via the infringement procedure of Article 226 of the EC Treaty', Peter Schonewille, Issue 3, pp. 147–150 |
infoPeter Schonewille, 'Eliminating tax barriers via the infringement procedure of Article 226 of the EC Treaty' (2006) 15 EC Tax Review, Issue 3, pp. 147–150 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006027 | 
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'German CFC legislation pending before the European Court of Justice - abuse of the law and revival of the most-favoured-nation clause?', Arne Schnitger, Issue 3, pp. 151–160 |
infoArne Schnitger, 'German CFC legislation pending before the European Court of Justice - abuse of the law and revival of the most-favoured-nation clause?' (2006) 15 EC Tax Review, Issue 3, pp. 151–160 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006028 | 
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'Prohibition of discriminations in free movement of capital: the Greek High Court and the Sevic case', Nasos Nikolopoulos, Issue 3, pp. 161–165 |
infoNasos Nikolopoulos, 'Prohibition of discriminations in free movement of capital: the Greek High Court and the Sevic case' (2006) 15 EC Tax Review, Issue 3, pp. 161–165 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006029 | 
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'The (un)lawfulness of IRAP in the European legal system: the European Court of Justice’s potential new trends with regard to temporal limitation of its interpretative decision', Francesco Nanetti, Giulio Mazzotti, Issue 3, pp. 166–170 |
infoFrancesco Nanetti, Giulio Mazzotti, 'The (un)lawfulness of IRAP in the European legal system: the European Court of Justice’s potential new trends with regard to temporal limitation of its interpretative decision' (2006) 15 EC Tax Review, Issue 3, pp. 166–170 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006030 | 
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'The Netherlands', Gerard Blokland, Dennis Weber, Issue 3, pp. 171–172 |
infoGerard Blokland, Dennis Weber, 'The Netherlands' (2006) 15 EC Tax Review, Issue 3, pp. 171–172 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006031 | 
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'European Court of Justice', Caroline Docclo, Issue 3, pp. 172–182 |
infoCaroline Docclo, 'European Court of Justice' (2006) 15 EC Tax Review, Issue 3, pp. 172–182 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006032 | 
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'France', Sonia Reeb-Blanluet, Issue 3, pp. 182–183 |
infoSonia Reeb-Blanluet, 'France' (2006) 15 EC Tax Review, Issue 3, pp. 182–183 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006033 | 
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'UK', Peter Elliot, Issue 3, pp. 183–186 |
infoPeter Elliot, 'UK' (2006) 15 EC Tax Review, Issue 3, pp. 183–186 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006034 | 
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'The Netherlands', Gerard Blokland, Dennis Weber, Issue 3, pp. 187–189 |
infoGerard Blokland, Dennis Weber, 'The Netherlands' (2006) 15 EC Tax Review, Issue 3, pp. 187–189 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006035 | 
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| | ISSUE 4 |
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'Halifax and Cadbury Schweppes: one single European theory of abuse in tax law?', Frans Vanistendael, Issue 4, pp. 192–195 |
infoFrans Vanistendael, 'Halifax and Cadbury Schweppes: one single European theory of abuse in tax law?' (2006) 15 EC Tax Review, Issue 4, pp. 192–195 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006036 | 
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'Convention on mutual administrative assistance in tax matters and Community rules: how to improve their interaction?', María Amparo Grau Ruiz, Issue 4, pp. 196–202 |
infoMaría Amparo Grau Ruiz, 'Convention on mutual administrative assistance in tax matters and Community rules: how to improve their interaction?' (2006) 15 EC Tax Review, Issue 4, pp. 196–202 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006037 | 
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'Capital movements and third countries: the significance of the standstill clause ex article 57(1) EC in the field of direct taxation', Daniël Smit, Issue 4, pp. 203–214 |
infoDaniël Smit, 'Capital movements and third countries: the significance of the standstill clause ex article 57(1) EC in the field of direct taxation' (2006) 15 EC Tax Review, Issue 4, pp. 203–214 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006038 | 
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'Towards a convergence of coordination in social security and tax law?', Frans Pennings, Marjon Weerepas, Issue 4, pp. 215–225 |
infoFrans Pennings, Marjon Weerepas, 'Towards a convergence of coordination in social security and tax law?' (2006) 15 EC Tax Review, Issue 4, pp. 215–225 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006039 | 
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'Coulda woulda shoulda: shortening time limits for the recovery of overpaid VAT', Monica Chowdry, Issue 4, pp. 226–236 |
infoMonica Chowdry, 'Coulda woulda shoulda: shortening time limits for the recovery of overpaid VAT' (2006) 15 EC Tax Review, Issue 4, pp. 226–236 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006040 | 
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'European Court of Justice', Caroline Docclo, Charles-Albert Helleputte, Issue 4, pp. 237–242 |
infoCaroline Docclo, Charles-Albert Helleputte, 'European Court of Justice' (2006) 15 EC Tax Review, Issue 4, pp. 237–242 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006041 | 
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'United Kingdom', Peter Elliot, Issue 4, pp. 242–243 |
infoPeter Elliot, 'United Kingdom' (2006) 15 EC Tax Review, Issue 4, pp. 242–243 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006042 | 
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'Spain', Esther Garcia Machancoses, Issue 4, pp. 244–250 |
infoEsther Garcia Machancoses, 'Spain' (2006) 15 EC Tax Review, Issue 4, pp. 244–250 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006043 | 
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'Italy', Ivano Battista, Issue 4, pp. 250–252 |
infoIvano Battista, 'Italy' (2006) 15 EC Tax Review, Issue 4, pp. 250–252 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006044 | 
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'The Netherlands', Gerard Blokland, Dennis Weber, Issue 4, pp. 252–253 |
infoGerard Blokland, Dennis Weber, 'The Netherlands' (2006) 15 EC Tax Review, Issue 4, pp. 252–253 | | Copyright © 2006 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA2006045 | 
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