ISSUE 1
'The contribution of a sustainable EU tax policy', L. Kovács, Issue 1, pp. 2–3
'IRAP - a crypto-VAT?', Sijbren Cnossen, Issue 1, pp. 4–5
'Critical notes on the European Court of Justice’s D case decision on most-favoured-nation treatment under tax treaties', Josef Schuch, Issue 1, pp. 6–9
'M&S judgment: the ECJ caught between a rock and a hard place', Mathieu Isenbaert, Caroline Valjemark, Issue 1, pp. 10–17
'Treatment of permanent establishments and subsidiaries under EC law: towards a uniform concept of secondary establishment in European tax law?', Katri Aarnio, Issue 1, pp. 18–26
'The European Court of Justice’s solution to aggressive VAT planning - further towards legal uncertainty?', Rita de la Feria, Issue 1, pp. 27–35
'European Court of Justice', Caroline Docclo, Issue 1, pp. 36–45
'Greece', Nasos Nikolopoulos, Issue 1, pp. 45–46
'Italy', Enrico Ceriana, Issue 1, pp. 46–47
'The Netherlands', Ruud van der Linde, Dennis Weber, Issue 1, pp. 47–48
'UK', Peter Elliot, Issue 1, pp. 48–56
'Spain', Esther García Machancoses, Issue 1, pp. 57–60
'Italy', Francesco Nanetti, Issue 1, pp. 60–61
'Greece', Nasos Nikolopoulos, Issue 1, pp. 61–61

ISSUE 2
'European Taxation - the Austrian Presidency’s point of view', Issue 2, pp. 64–65
'Marks and Spencer v Halsey (HM Inspector of Taxes): restriction, justification and proportionality', Tom O’Shea, Issue 2, pp. 66–82
'Tax treaties between Member States and Third States: ’reciprocity’ in bilateral tax treaties and non-discrimination in EC law', Klaus Vogel, Daniel Gutmann, Ana Paula Dourado, Issue 2, pp. 83–94
'The different translations of the term ’company’ in the Merger Directive and the Parent Subsidiary Directive: a Babylonian confusion of tongues?', Gijs Fibbe, Issue 2, pp. 95–102
'The Netherlands', Ruud van der Linde, Dennis Weber, Issue 2, pp. 103–104
'European Court of Justice', Caroline Docclo, Issue 2, pp. 104–121
'Italy', Carla Calcagnile, Issue 2, pp. 122–123
'Germany', Oliver Dietz, Issue 2, pp. 123–124
'The Netherlands', Ruud van der Linde, Dennis Weber, Issue 2, pp. 125–125
'Portugal', Ricardo Borges, Pedro Sousa, Issue 2, pp. 125–130

ISSUE 3
'Challenges for a listed multinational enterprise doing business in Europe', Paul Morton, Issue 3, pp. 132–133
'The impact of the Swiss-EC Agreement on intra-group dividend, interest and royalty payments', Klaus Eicker, Ralph Obser, Issue 3, pp. 134–146
'Eliminating tax barriers via the infringement procedure of Article 226 of the EC Treaty', Peter Schonewille, Issue 3, pp. 147–150
'German CFC legislation pending before the European Court of Justice - abuse of the law and revival of the most-favoured-nation clause?', Arne Schnitger, Issue 3, pp. 151–160
'Prohibition of discriminations in free movement of capital: the Greek High Court and the Sevic case', Nasos Nikolopoulos, Issue 3, pp. 161–165
'The (un)lawfulness of IRAP in the European legal system: the European Court of Justice’s potential new trends with regard to temporal limitation of its interpretative decision', Francesco Nanetti, Giulio Mazzotti, Issue 3, pp. 166–170
'The Netherlands', Gerard Blokland, Dennis Weber, Issue 3, pp. 171–172
'European Court of Justice', Caroline Docclo, Issue 3, pp. 172–182
'France', Sonia Reeb-Blanluet, Issue 3, pp. 182–183
'UK', Peter Elliot, Issue 3, pp. 183–186
'The Netherlands', Gerard Blokland, Dennis Weber, Issue 3, pp. 187–189

ISSUE 4
'Halifax and Cadbury Schweppes: one single European theory of abuse in tax law?', Frans Vanistendael, Issue 4, pp. 192–195
'Convention on mutual administrative assistance in tax matters and Community rules: how to improve their interaction?', María Amparo Grau Ruiz, Issue 4, pp. 196–202
'Capital movements and third countries: the significance of the standstill clause ex article 57(1) EC in the field of direct taxation', Daniël Smit, Issue 4, pp. 203–214
'Towards a convergence of coordination in social security and tax law?', Frans Pennings, Marjon Weerepas, Issue 4, pp. 215–225
'Coulda woulda shoulda: shortening time limits for the recovery of overpaid VAT', Monica Chowdry, Issue 4, pp. 226–236
'European Court of Justice', Caroline Docclo, Charles-Albert Helleputte, Issue 4, pp. 237–242
'United Kingdom', Peter Elliot, Issue 4, pp. 242–243
'Spain', Esther Garcia Machancoses, Issue 4, pp. 244–250
'Italy', Ivano Battista, Issue 4, pp. 250–252
'The Netherlands', Gerard Blokland, Dennis Weber, Issue 4, pp. 252–253

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