ISSUE 1
'Why a Special Issue on VAT?', Issue 1, pp. 2–2
'The Definitive VAT Regime from a Business Point of View', Colin Miles, Issue 1, pp. 3–5
'Enterprise in the Single Market-The Definitive VAT Regime', Dermot B. Quigley, Issue 1, pp. 6–13
'Value Added Tax in the Internal Market, a First Assessment', Michel Aujean, Issue 1, pp. 14–44
'A Proposal for a definitive VAT System Taxation in the Country of Origin at the Rate of the Country of Destination, without Clearing', F. Vanistendael, Issue 1, pp. 45–53
'New VAT Rules for Second-hand goods, Works of Art, Collectors' Items arid Antiques', Cees-Wim van Noordenne, Issue 1, pp. 53–55
'Case Law', Cees-Wim van Noordenne, Issue 1, pp. 56–58
'Legislation', Domingo Carbajo Vasco, Issue 1, pp. 59–60
'Survey of Literature', Jeroen H. Elink Schuurman, Issue 1, pp. 61–63

ISSUE 2
'Most-favoured-nation Clause in European Tax Law?', Albert J. Rädler, Issue 2, pp. 66–67
'The Arbitration Convention: Its Origin, Its Opportunities and Its Weaknesses', Dirk Schelpe, Issue 2, pp. 68–77
'EC Law and Clauses on 'Limitation of Benefits' in Treaties with the US after Maastricht and the US-Netherlands Tax Treaty', Adoifo J. Martin-Jimenez, Issue 2, pp. 78–88
'Harmonization of Inheritance, Estate and Gift Taxes within the EU?', Frans Soniaeveldt, Johan Zuiderwijk, Issue 2, pp. 88–96
'Tax Treaties in Conflict with the EC Treaty: the Incompatibility of Anti-abuse Provisions and EC Law', Rene Offermanns, Issue 2, pp. 97–104
'Recent EC Developments in the Field of Indirect Taxation', Donato Raponi, Issue 2, pp. 105–108
'Case Law', Ingrid Kiblbock, Peter Elliott, Issue 2, pp. 109–116
'Book Review', Peter Elliott, Issue 2, pp. 117–117
'Survey of Literature', Jeroen H. Elink Schuurman, Issue 2, pp. 118–119

ISSUE 3
'Taxation of Non-residents in the European Union: Tax Equality or Patchwork Quilt', Dirk E. Witteveen, Issue 3, pp. 122–123
'The Power of Taxation in the European Union and in the United States', Michel De Wolf, Issue 3, pp. 124–135
'Taxation and the Free Movement of Capital and Payments', Guido de Bont, Issue 3, pp. 136–142
'The Implementation of EC Direct and Indirect Tax Directives in Austrian Tax Law', Martin Jann, Issue 3, pp. 142–146
'The Implementation of EC Tax Directives in Finnish Law', Timo Viherkentta, Issue 3, pp. 146–150
'The Implementation of EC Tax Measures in Swedish Law', Bertil Wiman, Issue 3, pp. 151–160
'CO2 /Energy Tax Proposal', Donato Raponi, Issue 3, pp. 161–162
'Case Law', Luk Vandenberghe, Cees-Wim van Noordenne, Issue 3, pp. 163–175
'Legislation', Dieter Kischel, Federica Fantozzi, Marco Magenta, Domingo Cnrbajo Vasco, Bertil Wiman, Issue 3, pp. 176–183
'Book Review', Luc Ninnekens, Issue 3, pp. 184–184
'Survey of Literature', Jeroen H. Elink Schuurman, Issue 3, pp. 185–186

ISSUE 4
'EC or EU: More than a Question of Semantics?', Jacques H.J. Bourgeois, Issue 4, pp. 188–189
'The Impact of the EC Treaty's Fundamental Freedoms Provisions on EC Member States' Taxation in Border-Crossing Situations - Current State of Affairs', Kees van Raad, Issue 4, pp. 190–201
'Compatibility of Bilateral Tax Treaties with European Community Law Applications of the Rules', Luc Hinnekens, Issue 4, pp. 202–237
'Prohibitions of Discrimination: EC-Treaty Rules and Direct Taxation in Germany', Birgit Bachmann, Issue 4, pp. 237–245
'Emerging Corporate Tax Law in Hungary in Light of the EU Harmonization', Daniel Deak, Issue 4, pp. 245–263
'Problems of a Most-Favoured-Nation Clause in Intra-EU Treaty Law', Klaus Vogel, Issue 4, pp. 264–265
'Case Law', Luc Vandenberghe, Marco Magenta, Issue 4, pp. 266–272
'Legislation', Ana Paula Dourado, Domingo Carbajo Vasco, Issue 4, pp. 273–275
'Book Review', Carlo Garbarino, Stefano Serbini, Issue 4, pp. 276–277
'Recent Publications', Jeroen Ellnk Schuurman, Issue 4, pp. 278–279

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