'Index', Issue 1, pp. 1–4
'Recovery of Income Taxes: ECJ Tends to Allow Member States more Leeway', Eric C.C.M Kemmeren, Issue 1, pp. 2–8
'EU State Aid Rules Applied to Indirect Tax Measures', Joachim Englisch, Issue 1, pp. 9–18
'EU Review of Direct Tax Measures: Interplay between Fundamental Freedoms and State Aid Control', Pierpaolo Rossi-Maccanico, Issue 1, pp. 19–28
'The Concept of Value in Tax Law and Customs Law', Iure Pontes Vieira, Issue 1, pp. 29–39
'The New Dutch ‘Base Exemption Regime’ and the Spirit of the Internal Market', Maarten F. de Wilde, Ciska Wisman, Issue 1, pp. 40–55
'The Relationship between Corporate Responsibility and Tax: Unknown and Unloved', Arjo van Eijsden, Issue 1, pp. 56–61

'Fighting Tax Fraud and Evasion: In Search of a Tax Strategy?', Michel Aujean, Issue 2, pp. 64–65
'Recent Development in Exchange of Information within the EU for Tax Matters', Roman Seer, Issue 2, pp. 66–77
'EU Cross-Border Leasing and Double Non-taxation', Stephan Kudert, Matthias Trinks, Issue 2, pp. 78–91
'The Court’s Position on Cross-Border Losses: A Quest for the Well-Being of EU Citizens?', Roel Monteiro, Martje Kiers, Issue 2, pp. 92–99
'VAT Exemption of Intra-community Supplies of Goods: State of Play after VSTR', Sandhya Nathoeni, Walter de Wit, Issue 2, pp. 100–105
'International Tax Policy Needed to Counterbalance the ‘Excessive’ Behaviour of Multinationals', Arnaud de Graaf, Issue 2, pp. 106–110

'European Supervision on the Use of Vague and Undetermined Concepts in Tax Laws', Bruno Peeters, Issue 3, pp. 112–114
'VAT, Vouchers, Rights and Payments: The VAT Treatment of Vouchers', Jeroen Bijl, Issue 3, pp. 115–130
'A Law of Counteracting Forces: The Reimbursement of Overcharged, Unduly Paid, Overcollected and Overpaid VAT', Ad van Doesum, Issue 3, pp. 131–144
'The Agenda for Adequate, Safe and Sustainable Pensions from a German Point of View', Heike Jochum, Issue 3, pp. 145–152
'EU Tax Issues Arising from Croatia’s Accession to the EU: Dividend Taxation', Morana Mavricek, Issue 3, pp. 153–168

'National Grid Indus and Its Aftermath', Henk van Arendonk, Issue 4, pp. 170–171
'The Interaction between the Interpretation of Article 24 OECD MC and the Non-discrimination Standard Developed by the CJEU', Niels Bammens, Issue 4, pp. 172–186
'Dutch/German Cross-Border VAT Grouping', Herman van Kesteren, Madeleine Merkx, Christian Sternberg, Issue 4, pp. 187–196
'The 3D I Case: Useful Clarification from the Court on the Boundaries of the EU Merger Directive', Pierpaolo Rossi-Maccanico, Issue 4, pp. 197–201
'The European Cross-Border Conversion from a Dutch Tax and Legal Perspective', Gabriël van Gelder, Issue 4, pp. 202–208

'The ECJ’s Judgment in Argenta: Narrow Interpretation of ‘The Preservation of the Balanced Allocation of Taxing Rights between Member States’. A Headache for Designers of Tax Incentives in the Union.', Luc de Broe, Issue 5, pp. 210–212
'Has the French 3% Contribution Become Compatible with EU Law and Tax Treaties?', Frank van Nus, Cédric Philibert, Issue 5, pp. 213–221
'Transfer Pricing and EU Fundamental Freedoms', Moritz Glahe, Issue 5, pp. 222–232
'Harmful Tax Competition: Six Belgian Tax Incentives under the Microscope', Kim Dirix, Issue 5, pp. 233–249
'FII 2 and the Applicable Freedoms of Movement in Third Country Situations', Erwin Nijkeuter, Maarten F. de Wilde, Issue 5, pp. 250–257
'Company Tax Integration in the European Union', Martijn Schippers, Issue 5, pp. 258–263

'Tax Systems Twenty-Five Years from Now', Han Kogels, Issue 6, pp. 266–267
'Retroactive Tax Legislation in view of Article 1 First Protocol ECHR', Melvin R.T. Pauwels, Issue 6, pp. 268–281
'Should EU VAT Apply the Recharge Method in the Place of Supply Rules for B2B Services?', Madeleine Merkx, Issue 6, pp. 282–288
'The CCCTB as a Proposed Solution to the Corporate Income Taxation Dilemma within the EU', Huelya Celebi, Issue 6, pp. 289–298
'Exit Taxes: The Commission versus Denmark Case Analysed against the Background of the Fundamental Conflict in the EU: Territorial Taxes and an Internal Market without Barriers', Klaus von Brocke, Stefan Müller, Issue 6, pp. 299–304

icon acrobat reader You need Acrobat Reader version 6.0 or later to read PDF files. DOWNLOAD HERE »