EC Tax Review

Volume 15 (2006)

 ISSUE 1
pdf 'The contribution of a sustainable EU tax policy', L. Kovács, Issue 1, pp. 2–3 info
pdf 'IRAP - a crypto-VAT?', Sijbren Cnossen, Issue 1, pp. 4–5 info
pdf '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 info
pdf 'M&S judgment: the ECJ caught between a rock and a hard place', Mathieu Isenbaert, Caroline Valjemark, Issue 1, pp. 10–17 info
pdf '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 info
pdf 'The European Court of Justice’s solution to aggressive VAT planning - further towards legal uncertainty?', Rita de la Feria, Issue 1, pp. 27–35 info
pdf 'European Court of Justice', Caroline Docclo, Issue 1, pp. 36–45 info
pdf 'Greece', Nasos Nikolopoulos, Issue 1, pp. 45–46 info
pdf 'Italy', Enrico Ceriana, Issue 1, pp. 46–47 info
pdf 'The Netherlands', Ruud van der Linde, Dennis Weber, Issue 1, pp. 47–48 info
pdf 'UK', Peter Elliot, Issue 1, pp. 48–56 info
pdf 'Spain', Esther García Machancoses, Issue 1, pp. 57–60 info
pdf 'Italy', Francesco Nanetti, Issue 1, pp. 60–61 info
pdf 'Greece', Nasos Nikolopoulos, Issue 1, pp. 61–61 info
 
ISSUE 2
pdf 'European Taxation - the Austrian Presidency’s point of view', Issue 2, pp. 64–65 info
pdf 'Marks and Spencer v Halsey (HM Inspector of Taxes): restriction, justification and proportionality', Tom O’Shea, Issue 2, pp. 66–82 info
pdf '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 info
pdf '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 info
pdf 'The Netherlands', Ruud van der Linde, Dennis Weber, Issue 2, pp. 103–104 info
pdf 'European Court of Justice', Caroline Docclo, Issue 2, pp. 104–121 info
pdf 'Italy', Carla Calcagnile, Issue 2, pp. 122–123 info
pdf 'Germany', Oliver Dietz, Issue 2, pp. 123–124 info
pdf 'The Netherlands', Ruud van der Linde, Dennis Weber, Issue 2, pp. 125–125 info
pdf 'Portugal', Ricardo Borges, Pedro Sousa, Issue 2, pp. 125–130 info
 
ISSUE 3
pdf 'Challenges for a listed multinational enterprise doing business in Europe', Paul Morton, Issue 3, pp. 132–133 info
pdf 'The impact of the Swiss-EC Agreement on intra-group dividend, interest and royalty payments', Klaus Eicker, Ralph Obser, Issue 3, pp. 134–146 info
pdf 'Eliminating tax barriers via the infringement procedure of Article 226 of the EC Treaty', Peter Schonewille, Issue 3, pp. 147–150 info
pdf '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 info
pdf 'Prohibition of discriminations in free movement of capital: the Greek High Court and the Sevic case', Nasos Nikolopoulos, Issue 3, pp. 161–165 info
pdf '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 info
pdf 'The Netherlands', Gerard Blokland, Dennis Weber, Issue 3, pp. 171–172 info
pdf 'European Court of Justice', Caroline Docclo, Issue 3, pp. 172–182 info
pdf 'France', Sonia Reeb-Blanluet, Issue 3, pp. 182–183 info
pdf 'UK', Peter Elliot, Issue 3, pp. 183–186 info
pdf 'The Netherlands', Gerard Blokland, Dennis Weber, Issue 3, pp. 187–189 info
 
ISSUE 4
pdf 'Halifax and Cadbury Schweppes: one single European theory of abuse in tax law?', Frans Vanistendael, Issue 4, pp. 192–195 info
pdf '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 info
pdf '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 info
pdf 'Towards a convergence of coordination in social security and tax law?', Frans Pennings, Marjon Weerepas, Issue 4, pp. 215–225 info
pdf 'Coulda woulda shoulda: shortening time limits for the recovery of overpaid VAT', Monica Chowdry, Issue 4, pp. 226–236 info
pdf 'European Court of Justice', Caroline Docclo, Charles-Albert Helleputte, Issue 4, pp. 237–242 info
pdf 'United Kingdom', Peter Elliot, Issue 4, pp. 242–243 info
pdf 'Spain', Esther Garcia Machancoses, Issue 4, pp. 244–250 info
pdf 'Italy', Ivano Battista, Issue 4, pp. 250–252 info
pdf 'The Netherlands', Gerard Blokland, Dennis Weber, Issue 4, pp. 252–253 info

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