ISSUE 1
'A window of opportunity for the making of Europe', Frans Vanistendael, Issue 1, pp. 2–3
'Removal of income tax barriers to market integration in the European Union: litigation by the Community citizen instead of harmonization by the Community legislature?', Servaas van Thiel, Issue 1, pp. 4–19
'Is VAT (also) monopolized in Italy?', René N.G. van der Paardt, Christoph Wäger, Issue 1, pp. 20–27
'The link between tax coordination and tax harmonization: limits and alternatives', Amparo Grau, Pedro M. Herrera, Issue 1, pp. 28–36
'Is corporate income tax a withholding tax?', Giovanni Rolle, Issue 1, pp. 36–42
'A multilateral tax convention for the European Union?', Manuel Pires, Issue 1, pp. 43–44
'Case Law: European Court of Justice', Caroline Docclo, Issue 1, pp. 45–54
'Case Law: Austria', Richard Weidlich, Issue 1, pp. 54–55
'Case Law: United Kingdom', Peter Elliot, Issue 1, pp. 56–59
'Legislation: Austria', Ivonne Simic, Issue 1, pp. 60–60
'Legislation: Austria', Gerard Schwab, Richard Weidlich, Issue 1, pp. 60–60
'Legislation: Finland', Janne Juusela, Issue 1, pp. 61–63
'Legislation: Italy', Carla Calcagnile, Issue 1, pp. 63–64

ISSUE 2
'Worrying about pension problems in the European Union', L. Stevens, Issue 2, pp. 66–67
'Non-discrimination and direct tax in Community law', Richard Lyal, Issue 2, pp. 68–74
'The Court’s case law on taxation: a castle built on shifting sands?', Paul Farmer, Issue 2, pp. 75–81
'Dutch experience with European developments: a story of Dr. Jekyll and Mr. Hyde', Peter Essers, Frank Elsweier, Issue 2, pp. 82–90
'The Lankhorst-Hohorst case. The ECJ finds German thin capitalization rules incompatible with freedom of establishment', Daniel Gutmann, Luc Hinnekens, Issue 2, pp. 90–97
'The need for fresh thinking about tax rules on thin capitalization', Nikolaj Vinther, Erik Werlauff, Issue 2, pp. 97–106
'Case Law: European Court of Justice', Caroline Docclo, Issue 2, pp. 107–110
'Case Law: Austria', Richard Weidlich, Issue 2, pp. 110–112
'Case Law: United Kingdom', Peter Elliott, Issue 2, pp. 112–114
'Legislation: France', Sonia Reeb-Blanluet, Issue 2, pp. 115–115
'Legislation: Germany', Andrea Michel, Issue 2, pp. 116–116
'Legislation: Italy', Francesco Nanetti, Issue 2, pp. 116–118
'Legislation: Portugal', Ricardo Borges, Issue 2, pp. 118–122
'Legislation: Spain: Amendments of the Spanish tax system in 2002', Francisco Alfredo García Prats, Issue 2, pp. 123–126
'Book Review', Luc Hinnekens, Issue 2, pp. 127–128
'Recent Publications: Spain', Francisco Alfredo García Prats, Issue 2, pp. 129–131

ISSUE 3
'M&S', The Editorial Board, Issue 3, pp. 134–135
'The compatibility of the basic economic freedoms with the sovereign national tax systems of the Member States', Frans Vanistendael, Issue 3, pp. 136–143
'The Marks & Spencer case: reaching the boundaries of the EC Treaty', Gerard Meussen, Issue 3, pp. 144–148
'Tax treatment of foreign losses: an urgent issue for the European Court of Justice', Pasquale Pistone, Issue 3, pp. 149–154
'The Marks & Spencer case: proposals for an alternative way of reasoning', Daniel Gutmann, Issue 3, pp. 154–158
'Ten years of application of the Parent-Subsidiary Directive', Cécile Brokelind, Issue 3, pp. 158–167
'The Danner case: elimination of Finnish tax obstacles to the cross-border contributions to voluntary pension schemes', Véronique De Brabanter, Issue 3, pp. 167–172
'European Court of Justice', Caroline Docclo, Issue 3, pp. 173–178
'France', Sonia Reeb-Blanluet, Issue 3, pp. 178–179
'United Kingdom', Peter Elliott, Issue 3, pp. 179–182
'Austria', Ivonne Simic, Issue 3, pp. 183–183
'Austria', Sylvia Tuczka, Issue 3, pp. 184–184
'Germany', Markus Lamm, Issue 3, pp. 184–185
'Italy', Marco Magenta, Issue 3, pp. 186–187
'Italy', Francesco Nanetti, Issue 3, pp. 187–189

ISSUE 4
'Bosal?!', Frans Vanistendael, Issue 4, pp. 192–193
'Corporate tax jurisdiction in the EU with respect to branches and subsidiaries;; dislocation distinguished from discrimination and disparity; a plea for territoriality', Peter J. Wattel, Issue 4, pp. 194–202
'Limited tax liability of non-resident companies and freedom of establishment', Fabrizio Amatucci, Issue 4, pp. 202–207
'European Court challenges flat rate withholding taxation of non-resident artist: comment on the Gerritse decision', Luc Hinnekens, Issue 4, pp. 207–213
'Community state aid policy and energy taxation', Daniel Boeshertz, Issue 4, pp. 214–219
'The Bosal Holding Case: Analysis and Critique', Dennis Weber, Issue 4, pp. 220–230
'Case Law: European Court of Justice', Caroline Docclo, Issue 4, pp. 231–234
'Case Law: Belgium', Caroline Docclo, Issue 4, pp. 234–234
'Case Law: United Kingdom', Peter Elliott, Issue 4, pp. 234–236
'Legislation; Italy', Marco Magenta, Issue 4, pp. 237–237

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