ISSUE 1
'2000 – is the end at hand?', Frans Vanistendael, Issue 1, pp. 2–3
'The relationship between the mutual agreement procedure and internal law', John F. Avery Jones, Issue 1, pp. 4–8
'Advance pricing agreements', Jean-Pierre Lagae, Issue 1, pp. 8–18
'The interaction between environment and income taxes in Belgium, France, Germany, Italy, the Netherlands, Spain and the United Kingdom', Peter H.J. Essers, Issue 1, pp. 19–24
'Accounting, the permanent establishment and EC law: the Futura Participations case', M.A. Caamaño Anido, Calderón Carrero, Issue 1, pp. 24–38
'The freedom of establishment: some comments on the ICI decision', Ton Daniels, Issue 1, pp. 39–42
'The determination of the person liable for payment of VAT: a proposal for a directive amending the Sixth Directive', Ben J.M. Terra, Issue 1, pp. 42–45
'An outline of the case law of the European Court of Justice on the capital duty legislation', Paul Farmer, Issue 1, pp. 45–56
'Capital duties and the application of EC law in Belgium', Frans Vanistendael, Issue 1, pp. 56–61
'The taxation of fund raising: Dutch experience with the EU Directive 69/335', Arie C. Rijkers, Henk A.J.P. te Niet, Issue 1, pp. 61–67
'Proposals for a Council Directive with regard to the level of the VAT standard rate and determination of the person liable for payment of VAT', Donato Raponi, Issue 1, pp. 68–69
'The proposal for a directive combating late payment in commercial transactions: some VAT implications', Ben J.M. Terra, Issue 1, pp. 70–72
'European Court of Justice', Luk Vandenberghe, Ilse de Troyer, Issue 1, pp. 73–80
'Finland', Janne Juusela, Issue 1, pp. 80–80
'France', Dominique Berlin, Vincent Chaulin, Issue 1, pp. 81–82
'The Netherlands', Dennis M. Weber, Issue 1, pp. 82–83
'United Kingdom', Peter Elliott, Issue 1, pp. 83–86
'Legislation: Belgium', Caroline Docclo, Issue 1, pp. 87–87
'Legislation: Finland', Janne Juusela, Issue 1, pp. 88–88
'Legislation: Spain', F. Alfredo García Prats, Issue 1, pp. 88–89
'Book review', Luc Hinnekens, Issue 1, pp. 90–90
'Recent Publications', Issue 1, pp. 91–93

ISSUE 2
'Tax policy priority areas of the German presidency of the European Council during the first six months of 1999', Barbara Hendricks, Issue 2, pp. 96–97
'The principle of non-discrimination in European Community law', Jan Wouters, Issue 2, pp. 98–106
'A euro-pension is not a European pension', Gerry J.B. Dietvorst, Issue 2, pp. 107–116
'VAT @ e-commerce', Han A. Kogels, Issue 2, pp. 117–122
'‘Man in Black’ and indirect taxation: the internal market urges for further harmonization', Carl Michael von Quitzow, Issue 2, pp. 122–128
'Council Directive 69/335/EEC: Implementation of the Directive in Sweden and other matters related to Swedish taxes on the raising of capital', Björn Westberg, Issue 2, pp. 129–133
'Case law: European Court of Justice', Ilse De Troyer, Luk Vandenberghe, Issue 2, pp. 134–139
'Case law: Germany', Bettina Winnen, Issue 2, pp. 139–139
'Case law: The Netherlands', Dennis M. Weber, Issue 2, pp. 139–139
'Case law: United Kingdom', Peter Elliott, Issue 2, pp. 140–144
'Legislation: Belgium', Caroline Docclo, Issue 2, pp. 145–145
'Legislation: Germany', Bettina Winnen, Issue 2, pp. 146–147
'Legislation: Ireland', Mary Walsh, Issue 2, pp. 147–150
'Legislation: The Netherlands', Dennis M. Weber, Issue 2, pp. 150–151
'Congress Review: The Eucotax winter course 1998 – Barcelona', Caroline Vanderkerken, Issue 2, pp. 152–153
'Recent Publications', Dennis M. Weber, Issue 2, pp. 154–155

ISSUE 3
'Association of European tax professors: a common language in taxation within Europe', J.M. Mössner, Issue 3, pp. 158–159
'Effective tax rates in Europe', W.A. Vermeend, Issue 3, pp. 160–163
'Impact of European tax law on tax treaties with third countries', Frans Vanistendael, Issue 3, pp. 163–170
'Spanish income tax: option for residents of EU countries', Mercedes Núñez Grañón, Issue 3, pp. 171–176
'Taxes on capital in the Federal Republic of Germany', Dietmar Gosch, Issue 3, pp. 176–179
'The application in France of Directive 335/69 concerning taxation on the raising of capital', Philippe Marchessou, Issue 3, pp. 180–184
'Forum: EU taxation: policy competition or policy coordination?', Jan A.M. Klaver, Ad J.M. Timmermans, Issue 3, pp. 185–191
'Case law: European Court of Justice', Ilse De Troyer, Luk Vandenberghe, Issue 3, pp. 192–195
'Case law: Italy', Marco Magenta, Piergiorgio Valente, Issue 3, pp. 195–196
'Case law: United Kingdom', Peter Elliott, Issue 3, pp. 196–200
'Legislation: Germany', Bettina Winnen, Issue 3, pp. 201–201
'Legislation: Portugal', Ana Paula Dourado, Issue 3, pp. 202–202
'Book review', Paul Farmer, Issue 3, pp. 203–203
'Recent Publications', Dennis M. Weber, F. Alfredo Garcia Prats, Issue 3, pp. 204–206

ISSUE 4
'How state aid affects tax competition', Mario Monti, Issue 4, pp. 208–210
'The European Court of Justice knows its limits - (A discussion inspired by the Gilly and ICI cases)', Hans van den Hurk, Issue 4, pp. 211–223
'Commission expresses its view on the relation between state aid and tax measures', Klaas-Jan Visser, Issue 4, pp. 224–228
'Eco-taxes in the framework of Community law', Kirsten Borgsmidt, Issue 4, pp. 228–240
'Forum: The Austrian minimum corporate tax – a disguised indirect tax on the raising of capital?', Friedrich Fraberger, Issue 4, pp. 241–243
'Congress Review: Harmful tax competition or harmful tax harmonization', Ruud A. Sommerhalder, Issue 4, pp. 244–251
'Case law: European Court of Justice', Ilse De Troyer, Luk Vandenberghe, Issue 4, pp. 252–257
'Case law: Italy', Francesco Nanetti, Issue 4, pp. 257–258
'Case law: Spain', F. Alfredo García Prats, Issue 4, pp. 258–259
'Case law: United Kingdom', Peter Elliott, Issue 4, pp. 259–264
'Legislation: Transition list of the articles of the EC Treaty due to the Treaty of Amsterdam', Issue 4, pp. 265–268
'Legislation: Austria', Martin Jann, Georg Zehetmayer, Issue 4, pp. 269–269
'Legislation: Belgium', Prof. Luc Hinnekens, Issue 4, pp. 269–271
'Legislation: France', Dominique Berlin, Vincent Chaulin, Issue 4, pp. 271–272
'Legislation: Portugal', Sérgio Vasques, Issue 4, pp. 272–272
'Book review', Lieven A. Denys, Issue 4, pp. 273–274
'Recent Publications', Dennis Weber, Martin Jann, Issue 4, pp. 275–275

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