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'The Single Market and beyond: challenges for tax policy m the European Union', Mario Msnti, Issue 1, pp. 2–3 |
infoMario Msnti, 'The Single Market and beyond: challenges for tax policy m the European Union' (1997) 6 EC Tax Review, Issue 1, pp. 2–3 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997001 | 
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'Asscher: the European Court and the power to destroy', David Williams, Issue 1, pp. 4–9 |
infoDavid Williams, 'Asscher: the European Court and the power to destroy' (1997) 6 EC Tax Review, Issue 1, pp. 4–9 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997002 | 
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'Impact of non-discrimination principle on Portuguese income tax law', Ana Paula Dourado, Issue 1, pp. 10–17 |
infoAna Paula Dourado, 'Impact of non-discrimination principle on Portuguese income tax law' (1997) 6 EC Tax Review, Issue 1, pp. 10–17 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997003 | 
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''The Denkavit-Vitic-Voormeer case', Dirk Schelpe, Issue 1, pp. 17–22 |
infoDirk Schelpe, ''The Denkavit-Vitic-Voormeer case' (1997) 6 EC Tax Review, Issue 1, pp. 17–22 | | Judgment of the European Court of Justice of 17 October 1996 and its consequences for some anti-abuse provisions introduced in Member States' legislation implementing the Merger Directive (90/434/EEC) and Parent-Subsidiary Directive (90/435/EEC) Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997004 | 
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'The first steps of the European Court of Justice concerning an abuse-doctrine in the field of harmonized direct taxes', Dennis M. Weber, Issue 1, pp. 22–31 |
infoDennis M. Weber, 'The first steps of the European Court of Justice concerning an abuse-doctrine in the field of harmonized direct taxes' (1997) 6 EC Tax Review, Issue 1, pp. 22–31 | | Survey as a result of the Denkavit-\/lTIC-Voormeer case (joined cases C- 283194, C-991/94 and C-292/94), on anti-abuse clauses and methods of interpretation and implementation of the Parent-Subsidiary Directive Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997005 | 
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'The Monti Report: the uphill task of harmonizing direct tax systems of EC Member States', Luc Hinnekens, Issue 1, pp. 31–49 |
infoLuc Hinnekens, 'The Monti Report: the uphill task of harmonizing direct tax systems of EC Member States' (1997) 6 EC Tax Review, Issue 1, pp. 31–49 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997006 | 
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'Law and language in the European Union', René Barento , Issue 1, pp. 49–55 |
infoRené Barento , 'Law and language in the European Union' (1997) 6 EC Tax Review, Issue 1, pp. 49–55 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997007 | 
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'Alice through the looking glass: some reflections', Paul Farmer, Issue 1, pp. 56–59 |
infoPaul Farmer, 'Alice through the looking glass: some reflections' (1997) 6 EC Tax Review, Issue 1, pp. 56–59 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997008 | 
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'Case Law', Luk Vandenberghe, Peter Elliott, Issue 1, pp. 60–69 |
infoLuk Vandenberghe, Peter Elliott, 'Case Law' (1997) 6 EC Tax Review, Issue 1, pp. 60–69 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997009 | 
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'Legislation', Bettina Winnen, Dennis M. Weber, Issue 1, pp. 70–72 |
infoBettina Winnen, Dennis M. Weber, 'Legislation' (1997) 6 EC Tax Review, Issue 1, pp. 70–72 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997010 | 
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'Resent Publications', Dennis M. Weber, Jeroen H. Elink Schuurman, Peter Brandt, Issue 1, pp. 73–76 |
infoDennis M. Weber, Jeroen H. Elink Schuurman, Peter Brandt, 'Resent Publications' (1997) 6 EC Tax Review, Issue 1, pp. 73–76 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997011 | 
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 |  | | | ISSUE 2 |  |
'Answered calls', Ruairi Quinn, Issue 2, pp. 78–79 |
infoRuairi Quinn, 'Answered calls' (1997) 6 EC Tax Review, Issue 2, pp. 78–79 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997012 | 
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'The jurisprudence of the European Court of Justice in tax matters', Carl Otto Lenz, Issue 2, pp. 80–85 |
infoCarl Otto Lenz, 'The jurisprudence of the European Court of Justice in tax matters' (1997) 6 EC Tax Review, Issue 2, pp. 80–85 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997013 | 
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'Tax abuse and EC law', Albert J. Radler, Martin Lausterer, Jens Blumenberg, Issue 2, pp. 86–101 |
infoAlbert J. Radler, Martin Lausterer, Jens Blumenberg, 'Tax abuse and EC law' (1997) 6 EC Tax Review, Issue 2, pp. 86–101 | | Does the general application of the German Anti-abuse Rule under section 42 of the German General Tax Act to German participations in Irish IFSC subsidiaries infringe community law? Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997014 | 
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'Swedish tax law and discrimination - some observations', Bertil Wiman, Issue 2, pp. 101–107 |
infoBertil Wiman, 'Swedish tax law and discrimination - some observations' (1997) 6 EC Tax Review, Issue 2, pp. 101–107 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997015 | 
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'International exchange of tax information between European and other countries', Arnold Wisselink, Issue 2, pp. 108–115 |
infoArnold Wisselink, 'International exchange of tax information between European and other countries' (1997) 6 EC Tax Review, Issue 2, pp. 108–115 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997016 | 
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'Taxpayers' protection in five member countries of the European Union', Edward Pechler, Antoinette van Rijn, Issue 2, pp. 116–120 |
infoEdward Pechler, Antoinette van Rijn, 'Taxpayers' protection in five member countries of the European Union' (1997) 6 EC Tax Review, Issue 2, pp. 116–120 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997017 | 
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'Common system for the taxation of energy products', Donato Raponi, Issue 2, pp. 121–123 |
infoDonato Raponi, 'Common system for the taxation of energy products' (1997) 6 EC Tax Review, Issue 2, pp. 121–123 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997018 | 
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'Case Law', Luk Vandenberghe, Marco Magenta, Dennis M. Weber, Peter Elliot, Issue 2, pp. 124–134 |
infoLuk Vandenberghe, Marco Magenta, Dennis M. Weber, Peter Elliot, 'Case Law' (1997) 6 EC Tax Review, Issue 2, pp. 124–134 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997019 | 
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'Legislation', Martin Jann, Timo Viherkentta, Bettina Winnen, Mary Walsh, Dennis M. Weber, Peter Elliot, Issue 2, pp. 135–139 |
infoMartin Jann, Timo Viherkentta, Bettina Winnen, Mary Walsh, Dennis M. Weber, Peter Elliot, 'Legislation' (1997) 6 EC Tax Review, Issue 2, pp. 135–139 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997020 | 
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'Recent Publications', Dennis M. Weber, Peter Brandt, Issue 2, pp. 140–141 |
infoDennis M. Weber, Peter Brandt, 'Recent Publications' (1997) 6 EC Tax Review, Issue 2, pp. 140–141 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997021 | 
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 |  | | | ISSUE 3 |  |
'Going short in Euros?', Ton Daniels, Issue 3, pp. 144–145 |
infoTon Daniels, 'Going short in Euros?' (1997) 6 EC Tax Review, Issue 3, pp. 144–145 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997022 | 
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'The termination of the 'most favoured nation clause' dispute in tax trea law and the necessity of a Euro Model Tax Convention', Eric Kemmeren, Issue 3, pp. 146–152 |
infoEric Kemmeren, 'The termination of the 'most favoured nation clause' dispute in tax trea law and the necessity of a Euro Model Tax Convention' (1997) 6 EC Tax Review, Issue 3, pp. 146–152 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997023 | 
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'Reinventing source taxation', Frans J. Vanistendael, Issue 3, pp. 152–161 |
infoFrans J. Vanistendael, 'Reinventing source taxation' (1997) 6 EC Tax Review, Issue 3, pp. 152–161 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997024 | 
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'The non-discrimination principle in the Italian income tax system', Carlo Garbarino, Giuseppe Corasaniti, Issue 3, pp. 161–167 |
infoCarlo Garbarino, Giuseppe Corasaniti, 'The non-discrimination principle in the Italian income tax system' (1997) 6 EC Tax Review, Issue 3, pp. 161–167 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997025 | 
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'The EC compatibility of frontier workers' taxation according to the Belgian-Dutch Treaty', Luc Hinnekens, Issue 3, pp. 169–177 |
infoLuc Hinnekens, 'The EC compatibility of frontier workers' taxation according to the Belgian-Dutch Treaty' (1997) 6 EC Tax Review, Issue 3, pp. 169–177 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997026 | 
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'The influence of taxation on the completion and functioning of the EMU', Guido de Bont, Peter Essers, Eric Kemmeren, Manon Ultee, Issue 3, pp. 178–181 |
infoGuido de Bont, Peter Essers, Eric Kemmeren, Manon Ultee, 'The influence of taxation on the completion and functioning of the EMU' (1997) 6 EC Tax Review, Issue 3, pp. 178–181 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997027 | 
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'Commission initiative to change the status of the VAT and Excise Committees', Donato Raponi, Issue 3, pp. 181–182 |
infoDonato Raponi, 'Commission initiative to change the status of the VAT and Excise Committees' (1997) 6 EC Tax Review, Issue 3, pp. 181–182 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997028 | 
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'Eurovignette', Robert M. Vermeulen, Janneke A. Petrie, Issue 3, pp. 182–183 |
infoRobert M. Vermeulen, Janneke A. Petrie, 'Eurovignette' (1997) 6 EC Tax Review, Issue 3, pp. 182–183 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997029 | 
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'Case Law', Luk Vandenberghe, Olivier Delattre, Vincent Chaulin, Francisco A Garcia Prats, Peter Elliott, Issue 3, pp. 184–194 |
infoLuk Vandenberghe, Olivier Delattre, Vincent Chaulin, Francisco A Garcia Prats, Peter Elliott, 'Case Law' (1997) 6 EC Tax Review, Issue 3, pp. 184–194 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997030 | 
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'Legislation', Olivier Delattre, Vincent Chaulin, Bettina Winnen, Dennis M. Weber, Francisco A Garcia Prats, Peter Brandt, Peter Elliott, Issue 3, pp. 195–199 |
infoOlivier Delattre, Vincent Chaulin, Bettina Winnen, Dennis M. Weber, Francisco A Garcia Prats, Peter Brandt, Peter Elliott, 'Legislation' (1997) 6 EC Tax Review, Issue 3, pp. 195–199 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997031 | 
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'Recent Publications', Dennis M. Weber, Olivier Delattre, Vincent Chaulin, Francisco A. Garcia Prats, Peter Brandt, Issue 3, pp. 200–202 |
infoDennis M. Weber, Olivier Delattre, Vincent Chaulin, Francisco A. Garcia Prats, Peter Brandt, 'Recent Publications' (1997) 6 EC Tax Review, Issue 3, pp. 200–202 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997032 | 
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 |  | | | ISSUE 4 |  |
'Do we need a Euro tax regulation?', Jacques Malherbe, Issue 4, pp. 204–205 |
infoJacques Malherbe, 'Do we need a Euro tax regulation?' (1997) 6 EC Tax Review, Issue 4, pp. 204–205 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997033 | 
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'The Leur-Bloem judgment: the jurisdiction of the European Court of Justice and the interpretation of the anti-abuse clause in the Merger Directive', François Hoenjet, Issue 4, pp. 206–215 |
infoFrançois Hoenjet, 'The Leur-Bloem judgment: the jurisdiction of the European Court of Justice and the interpretation of the anti-abuse clause in the Merger Directive' (1997) 6 EC Tax Review, Issue 4, pp. 206–215 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997034 | 
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'Cross-border leasing of cars into Belgium: issues of VAT and the freedom to provide services - analysis of and comments on the European Court's holding in Aro Lease', L. De Broe, Issue 4, pp. 215–226 |
infoL. De Broe, 'Cross-border leasing of cars into Belgium: issues of VAT and the freedom to provide services - analysis of and comments on the European Court's holding in Aro Lease' (1997) 6 EC Tax Review, Issue 4, pp. 215–226 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997035 | 
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'Dividend taxation in a free capital market', Kristina Ståhl, Issue 4, pp. 227–236 |
infoKristina Ståhl, 'Dividend taxation in a free capital market' (1997) 6 EC Tax Review, Issue 4, pp. 227–236 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997036 | 
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'Case Law', Luk Vandenberghe, Olivier Delattre, Dominique Berlin, Vincent Chaulin, Piergiorgio Valente, Marco Magenta, Dennis M. Weber, Peter Elliott, Issue 4, pp. 237–246 |
infoLuk Vandenberghe, Olivier Delattre, Dominique Berlin, Vincent Chaulin, Piergiorgio Valente, Marco Magenta, Dennis M. Weber, Peter Elliott, 'Case Law' (1997) 6 EC Tax Review, Issue 4, pp. 237–246 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997037 | 
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'Legislation', Olivier Delattre, Dominique Berlin, Vincent Chaulin, Dennis M. Weber, Issue 4, pp. 247–248 |
infoOlivier Delattre, Dominique Berlin, Vincent Chaulin, Dennis M. Weber, 'Legislation' (1997) 6 EC Tax Review, Issue 4, pp. 247–248 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997038 | 
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'Recent Publications', Dennis M. Weber, Martin jann, Olivier Delattre, Issue 4, pp. 249–251 |
infoDennis M. Weber, Martin jann, Olivier Delattre, 'Recent Publications' (1997) 6 EC Tax Review, Issue 4, pp. 249–251 | | Copyright © 1997 Kluwer Law International All rights reserved ISSN: 0928-2750 ID: ECTA1997039 | 
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