ISSUE 1
'Tax law and the Court of First Instance of the European Communities', Koen Lenaerts, Issue 1, pp. 2–4
'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
'The proposed EC Interest and Royalty Directive', Dennis Weber, Issue 1, pp. 15–30
'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
'Forum: Europe on its way to a multilateral tax treaty', Michael Lang, Josef Schuch, Issue 1, pp. 39–43
'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
'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
'Case Law', Ilse de Troyer, Luk Vandenberghe, Ana Paula Dourado, Peter Elliott, Issue 1, pp. 51–59
'Legislation', Janne Juusela, Bettina Winnen, Francesco Nanetti, Laura Spinosa, Sérgio Vasquesa, Issue 1, pp. 64–64
'Book Review: Prof. Dr. Francisco Alfredo García Prats, Imposición Directa, No Discriminación y Derecho Comunitario', Amparo Grau Ruiz, Issue 1, pp. 72–72
'Recent Publications', Dennis Weber, F. Alfredo García Prats, Issue 1, pp. 73–74

ISSUE 2
'Taxation and competition: the realization of the Internal Market', Frits Bolkestein, Issue 2, pp. 78–82
'The true and fair view principle in recent Community law with special regard to Hungarian accounting legislation', Dániel Deák, Issue 2, pp. 83–88
'Tax competition in Europe - the legal perspective', Wolfgang Schön, Issue 2, pp. 89–104
'The application in Spanish law of EEC Directive 69/335 of 17 July 1969', José Manuel Tejerizo López, Issue 2, pp. 105–112
'Case Law', Ilse De Troyer, Luc Vandenberge, Richard Weidlich, Vincent Chaulin, Andrea Aliberti, Peter Elliott, Issue 2, pp. 113–117
'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
'Book Review', Dirk Albregtse, Issue 2, pp. 134–135
'Recent Publications', Dennis Weber, Vincent Chaulin, Francisco Alfredo García Prats, Issue 2, pp. 136–136

ISSUE 3
'No European taxation without European representation', Frans Vanistendael, Issue 3, pp. 142–143
'The EC draft directive on interest from savings from a perspective of International Tax Law', Ana Paula Dourado, Issue 3, pp. 144–152
'Fiscal support measures and harmful tax competition', Frans Vanistendael, Issue 3, pp. 152–160
'Dividend equivalent benefits and the concept of profit distribution of the EC Parent-Subsidiary Directive', Marjaana Helminen, Issue 3, pp. 161–171
'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
'EC Developments: VAT treatment of electronically delivered services', Donato Raponi, Issue 3, pp. 188–189
'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
'Legislation', Caroline Docclo, Olivier Delattre, Sonia Reeb, Francesco Nanetti, Francisco Alfredo García Prats, Issue 3, pp. 205–205
'Recent Publications', Richard Weidlich, Olivier Delattre, Sonia Reeb, Dennis Weber, Issue 3, pp. 212–213

ISSUE 4
'Enlargement of the European Union – Taxation', Susanne Birk Jacobsen, Issue 4, pp. 216–219
'The Saint-Gobain case and the application of tax treaties. Evolution or revolution?', H.E. Kostense, Issue 4, pp. 220–232
'The implementation of EEC Directive 335/69: the Italian experience', Andrea Fedele, Issue 4, pp. 232–241
'Endowment capital of Dutch branches of European banks: is it unlawful or not?', M.K. Brans, M.J. Peters, Issue 4, pp. 242–247
'Forum: European Commission investigates compatibility of Belgian coordination center tax legislation with European state aid rules', Luc Hinnekens, Issue 4, pp. 248–250
'EC Developments', Donato Raponi, Peter Elliott, Issue 4, pp. 251–252
'Case Law', Ilse de Troyer, Luk Vandenberghe, Ivonne Simic, Dominique Berlin, Sonia Reeb, Peter Elliott, Issue 4, pp. 253–265
'Legislation', Sérgio Vasques, Issue 4, pp. 265–265
'Recent Publications', Richard Weidlich, Dennis Weber, Sérgio Vasques, F. Alfredo García Prats, Issue 4, pp. 266–267

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