'The Italian Government shall devote its best efforts to promote the completion of the 'common European house'', Augusto Fantozzi, Issue 1, pp. 2–5
'Dual Income Tax Systems: A European Challenge?', Leo G.M. Stevens, Issue 1, pp. 6–12
'Dutch Direct Taxes and EC Law, More Compatibility Required?', Hans van den Hurk, Issue 1, pp. 12–28
'Cross-Border Warehousing', Christian Amand, Issue 1, pp. 28–32
'Proof of Intracommunity Supply of Goods: Achilles' Heel of the VAT Transitory Regime', Piet Vandendriessche, Issue 1, pp. 33–38
'Proposal to amend Directive 77/308/EEC', Donato Raponi, Issue 1, pp. 39–40
'Case Law', Luk Vandenberghe, Luc Hinnekens, Issue 1, pp. 41–46
'Legislation', Ingrid Kiblbock, Bertil Wiman, Issue 1, pp. 47–48
'Book Review', Henk van Arendonk, Issue 1, pp. 49–49
'Recent Publication', Issue 1, pp. 50–52

'The Court of Justice of the European Communities and direct taxes: 'Est-ce que la justice est de ce monde'?', Willem Vermeend, Issue 2, pp. 54–55
'Impact of non-discrimination principle under EC Treaty in Belgian income tax law', Philippe Hinnekens, Issue 2, pp. 56–62
'A closer look at the general anti-abuse clause in the Parent-Subsidiary Directive and the Merger Directive', Dennis Weber, Issue 2, pp. 63–69
'Public and private owned enterprises operating in the EC and the need for tax harmonization', Guido Vanhove, Issue 2, pp. 70–80
'The formation of a common tax law in the European Union and in Switzerland', Jean-Marc Rivier, Issue 2, pp. 81–87
'EC Court of Justice recognizes the legal character of VAT', Alfons L.C. Simons, Issue 2, pp. 87–90
'Ruding revisited?', Luc Hinnekens, Issue 2, pp. 91–93
'Taxation in the European Union - discussion paper for the informal meeting of ECOFIN Ministers', Issue 2, pp. 94–98
'Case Law', Luk Vandenberghe, Issue 2, pp. 99–102
'Legislation', Domingo Carbajo Vasco, Issue 2, pp. 103–106
'Book Review', Frans Vanistendeal, Issue 2, pp. 107–107
'Recent Publications', Jeroen H. Elink Schuurman, Issue 2, pp. 108–109

'Fiscal degradation and the inter-nation allocation of tax jurisdiction', Alex Easssn, Issue 3, pp. 112–113
'The role of the European Court of Justice as the supreme judge in tax cases', Frans Vanistendael, Issue 3, pp. 114–122
'Compensation of losses within the EC', Maurice Mulders, Issue 3, pp. 123–133
'A programme for a new common system of VAT', Donato Raponi, Issue 3, pp. 134–137
'Case Law', Luk Vandenberghe, Peter Elliott, Issue 3, pp. 138–150
'Legislation', Martin Jann, Marco Magenta, Ana Paula Dourado, Bertil Wiman, Issue 3, pp. 151–153
'Book Review', P. Sanders, Issue 3, pp. 153–153
'Recent Publications', Jeroen H. Elink Schuurman, Issue 3, pp. 154–158

'The Court of Justice of the European Communities and its impact on direct taxation', Martin Jann, Issue 4, pp. 160–160
''Most favoured nation clause' in Tax Treaty Law', Josef Schuck, Issue 4, pp. 161–165
'Can a discrimination in the state of residence be justified by the taxable situation in the state of source?', Gerald Toifl, Issue 4, pp. 165–167
'How does Community law affect benefits available to non-resident taxpayers under tax treaties?', Martin Jann, Issue 4, pp. 168–171
'Admissibility in Austria of spontaneous exchange of information under the EC Mutual Assistance Directive', Christoph Urtz, Issue 4, pp. 171–174
'Who pays the taxes? The distribution of effective tax burdens in four EU countries', Cornelis A. de Kam, Issue 4, pp. 175–188
'Customs value - what is a sale for export?', Eric Jerram, Issue 4, pp. 189–191
'Dutch trade register contribution - inconsistent with the European Capital Directive', Peter Kavelaars, Issue 4, pp. 191–200
'Case Law', Luk Vandenberghe, Peter Elliott, Catherine McGuigan, Issue 4, pp. 195–201
'Legislation', Ingrid Kiblbock, Federica Fantozzi, Issue 4, pp. 202–203
'Book Review', Jacques H.J. Bourgeois, Issue 4, pp. 204–205
'Recent Publications', Jeroen H. Elink Schuurman, Issue 4, pp. 206–207

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