EC Tax Review

Volume 9 (2000)

 ISSUE 1
pdf 'Tax law and the Court of First Instance of the European Communities', Koen Lenaerts, Issue 1, pp. 2–4 info
pdf 'Limitation of the national power of taxation by the fundamental freedoms and non-discrimination clauses of the EC Treaty', Moris Lehner, Issue 1, pp. 5–15 info
pdf 'The proposed EC Interest and Royalty Directive', Dennis Weber, Issue 1, pp. 15–30 info
pdf 'The practice of renting tables in Dutch `coffeeshops' falls under the scope of the Sixth VAT Directive', L. De Broe, R.M.D.M. van der Vlies, Issue 1, pp. 31–38 info
pdf 'Forum: Europe on its way to a multilateral tax treaty', Michael Lang, Josef Schuch, Issue 1, pp. 39–43 info
pdf 'Forum: European Commission introduces beneficial ownership in latest tax directives proposals adding to the confusion with regard to its meaning', Luc Hinnekens, Issue 1, pp. 43–44 info
pdf 'Congress Review: The relationship between the national systems of legal protection of the taxpayer and the European Convention on Human Rights', Nico Kleemans, Issue 1, pp. 45–50 info
pdf 'Case Law', Ilse de Troyer, Luk Vandenberghe, Ana Paula Dourado, Peter Elliott, Issue 1, pp. 51–59 info
pdf 'Legislation', Janne Juusela, Bettina Winnen, Francesco Nanetti, Laura Spinosa, Sérgio Vasquesa, Issue 1, pp. 64–64 info
pdf 'Book Review: Prof. Dr. Francisco Alfredo García Prats, Imposición Directa, No Discriminación y Derecho Comunitario', Amparo Grau Ruiz, Issue 1, pp. 72–72 info
pdf 'Recent Publications', Dennis Weber, F. Alfredo García Prats, Issue 1, pp. 73–74 info
 
ISSUE 2
pdf 'Taxation and competition: the realization of the Internal Market', Frits Bolkestein, Issue 2, pp. 78–82 info
pdf 'The true and fair view principle in recent Community law with special regard to Hungarian accounting legislation', Dániel Deák, Issue 2, pp. 83–88 info
pdf 'Tax competition in Europe - the legal perspective', Wolfgang Schön, Issue 2, pp. 89–104 info
pdf 'The application in Spanish law of EEC Directive 69/335 of 17 July 1969', José Manuel Tejerizo López, Issue 2, pp. 105–112 info
pdf 'Case Law', Ilse De Troyer, Luc Vandenberge, Richard Weidlich, Vincent Chaulin, Andrea Aliberti, Peter Elliott, Issue 2, pp. 113–117 info
pdf 'Legislation', Bettina Winnen, Francesco Nanetti, Ana Paula Dourado, Sérgio Vasques, Javier Martín Fernández, Francisco Alfredo García Prats, Ramón Falcón Y Tella, Amparo Grau Ruiz, Caroline Docclo, Issue 2, pp. 126–126 info
pdf 'Book Review', Dirk Albregtse, Issue 2, pp. 134–135 info
pdf 'Recent Publications', Dennis Weber, Vincent Chaulin, Francisco Alfredo García Prats, Issue 2, pp. 136–136 info
 
ISSUE 3
pdf 'No European taxation without European representation', Frans Vanistendael, Issue 3, pp. 142–143 info
pdf 'The EC draft directive on interest from savings from a perspective of International Tax Law', Ana Paula Dourado, Issue 3, pp. 144–152 info
pdf 'Fiscal support measures and harmful tax competition', Frans Vanistendael, Issue 3, pp. 152–160 info
pdf 'Dividend equivalent benefits and the concept of profit distribution of the EC Parent-Subsidiary Directive', Marjaana Helminen, Issue 3, pp. 161–171 info
pdf 'Taxation of pensions in Europe: a summary of the report of the Committee on International Pensions', M.J.G.A.M. Weerepas, Issue 3, pp. 172–187 info
pdf 'EC Developments: VAT treatment of electronically delivered services', Donato Raponi, Issue 3, pp. 188–189 info
pdf 'Case Law', Raymond H.C. Luja, Ilse De Troyer, Luk Vandenberghe, Dominique Berlin, Sonia Reeb, Peter Elliot, Santiago Ibáñez Marsilla, Issue 3, pp. 190–191 info
pdf 'Legislation', Caroline Docclo, Olivier Delattre, Sonia Reeb, Francesco Nanetti, Francisco Alfredo García Prats, Issue 3, pp. 205–205 info
pdf 'Recent Publications', Richard Weidlich, Olivier Delattre, Sonia Reeb, Dennis Weber, Issue 3, pp. 212–213 info
 
ISSUE 4
pdf 'Enlargement of the European Union – Taxation', Susanne Birk Jacobsen, Issue 4, pp. 216–219 info
pdf 'The Saint-Gobain case and the application of tax treaties. Evolution or revolution?', H.E. Kostense, Issue 4, pp. 220–232 info
pdf 'The implementation of EEC Directive 335/69: the Italian experience', Andrea Fedele, Issue 4, pp. 232–241 info
pdf 'Endowment capital of Dutch branches of European banks: is it unlawful or not?', M.K. Brans, M.J. Peters, Issue 4, pp. 242–247 info
pdf 'Forum: European Commission investigates compatibility of Belgian coordination center tax legislation with European state aid rules', Luc Hinnekens, Issue 4, pp. 248–250 info
pdf 'EC Developments', Donato Raponi, Peter Elliott, Issue 4, pp. 251–252 info
pdf 'Case Law', Ilse de Troyer, Luk Vandenberghe, Ivonne Simic, Dominique Berlin, Sonia Reeb, Peter Elliott, Issue 4, pp. 253–265 info
pdf 'Legislation', Sérgio Vasques, Issue 4, pp. 265–265 info
pdf 'Recent Publications', Richard Weidlich, Dennis Weber, Sérgio Vasques, F. Alfredo García Prats, Issue 4, pp. 266–267 info

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