EC tax review

Volume 8 (1999)Issue 12000 – is the end at hand? [Vanistendael] (181 KB) The relationship between the mutual agreement procedure and internal law [Avery Jones] (236 KB)Advance pricing agreements [Lagae] (268 KB) The interaction between environment and income taxes in Belgium, France, Germany, Italy, the Netherlands, Spain and the United Kingdom [Essers] (236 KB) Accounting, the permanent establishment and EC law: the Futura Participations case [Anido, Carrero] (308 KB) The freedom of establishment: some comments on the ICI decision [Daniels] (193 KB) The determination of the person liable for payment of VAT: a proposal for a directive amending the Sixth Directive [Terra] (191 KB) An outline of the case law of the European Court of Justice on the capital duty legislation [Farmer] (250 KB) Capital duties and the application of EC law in Belgium [Vanistendael] (231 KB) The taxation of fund raising: Dutch experience with the EU Directive 69/335 [Rijkers, te Niet] (240 KB) Proposals for a Council Directive with regard to the level of the VAT standard rate and determination of the person liable for payment of VAT [Raponi] (212 KB) The proposal for a directive combating late payment in commercial transactions: some VAT implications [Terra] (187 KB) European Court of Justice [Vandenberghe, de Troyer] (212 KB) Finland [Juusela] (130 KB) France [Berlin, Chaulin] (147 KB) The Netherlands [Weber] (134 KB) United Kingdom [Elliott] (156 KB) Legislation: Belgium [Docclo] (167 KB) Legislation: Finland [Juusela] (108 KB) Legislation: Spain [Prats] (140 KB) Book review [Hinnekens] (168 KB) Recent Publications (180 KB)Issue 2Tax policy priority areas of the German presidency of the European Council during the first six months of 1999 [Hendricks] (179 KB) The principle of non-discrimination in European Community law [Wouters] (3,024 KB) A euro-pension is not a European pension [Dietvorst] (235 KB)VAT @ e-commerce [Kogels] (208 KB) ‘Man in Black’ and indirect taxation: the internal market urges for further harmonization [von Quitzow] (215 KB) Council Directive 69/335/EEC: Implementation of the Directive in Sweden and other matters related to Swedish taxes on the raising of capital [Westberg] (199 KB) Case law: European Court of Justice [De Troyer, Vandenberghe] (197 KB)Case law: Germany [Winnen] (2,731 KB) Case law: The Netherlands [Weber] (130 KB) Case law: United Kingdom [Elliott] (184 KB) Legislation: Belgium [Docclo] (170 KB)Legislation: Germany [Winnen] (114 KB) Legislation: Ireland [Walsh] (2,753 KB)Legislation: The Netherlands [Weber] (133 KB) Congress Review: The Eucotax winter course 1998 – Barcelona [Vanderkerken] (210 KB) Recent Publications [Weber] (167 KB)Issue 3Association of European tax professors: a common language in taxation within Europe [Mössner] (129 KB) Effective tax rates in Europe [Vermeend] (251 KB) Impact of European tax law on tax treaties with third countries [Vanistendael] (164 KB) Spanish income tax: option for residents of EU countries [Núñez Grañón] (147 KB) Taxes on capital in the Federal Republic of Germany [Gosch] (121 KB) The application in France of Directive 335/69 concerning taxation on the raising of capital [Marchessou] (146 KB) Forum: EU taxation: policy competition or policy coordination? [Klaver, Timmermans] (175 KB) Case law: European Court of Justice [De Troyer, Vandenberghe] (123 KB) Case law: Italy [Magenta, Valente] (79 KB) Case law: United Kingdom [Elliott] (110 KB) Legislation: Germany [Winnen] (100 KB) Legislation: Portugal [Dourado] (83 KB) Book review [Farmer] (61 KB) Recent Publications [Garcia Prats, Weber] (110 KB)Issue 4How state aid affects tax competition [Monti] (187 KB) The European Court of Justice knows its limits - (A discussion inspired by the Gilly and ICI cases) [van den Hurk] (298 KB) Commission expresses its view on the relation between state aid and tax measures [Visser] (205 KB) Eco-taxes in the framework of Community law [Borgsmidt] (290 KB) Forum: The Austrian minimum corporate tax – a disguised indirect tax on the raising of capital? [Fraberger] (218 KB) Congress Review: Harmful tax competition or harmful tax harmonization [Sommerhalder] (1,152 KB) Case law: European Court of Justice [De Troyer, Vandenberghe] (201 KB) Case law: Italy [Nanetti] (135 KB) Case law: Spain [Prats] (135 KB) Case law: United Kingdom [Elliott] (171 KB) Legislation: Transition list of the articles of the EC Treaty due to the Treaty of Amsterdam (168 KB) Legislation: Austria [Jann, Zehetmayer] (134 KB) Legislation: Belgium [Hinnekens] (182 KB) Legislation: France [Berlin, Chaulin] (134 KB) Legislation: Portugal [Vasques] (142 KB) Book review [Denys] (134 KB) Recent Publications [Jann, Weber] (162 KB)Volume 9 (2000)Issue 1Tax law and the Court of First Instance of the European Communities [Lenaerts] (53 KB) Limitation of the national power of taxation by the fundamental freedoms and non-discrimination clauses of the EC Treaty [Lehner] (151 KB)The proposed EC Interest and Royalty Directive [Weber] (201 KB) The practice of renting tables in Dutch coffeeshops' falls under the scope of the Sixth VAT Directive [De Broe, van der Vlies] (120 KB) Forum: Europe on its way to a multilateral tax treaty [Lang, Schuch] (78 KB) Forum: European Commission introduces beneficial ownership in latest tax directives proposals adding to the confusion with regard to its meaning [Hinnekens] (39 KB) Congress Review: The relationship between the national systems of legal protection of the taxpayer and the European Convention on Human Rights [Kleemans] (86 KB) Case Law [Dourado, Elliott, Vandenberghe, de Troyer] (152 KB) Legislation [Juusela, Nanetti, Spinosa, Vasquesa, Winnen] (111 KB) Book Review: Prof. Dr. Francisco Alfredo García Prats, Imposición Directa, No Discriminación y Derecho Comunitario [Ruiz] (31 KB) Recent Publications [Prats, Weber] (47 KB)Issue 2Taxation and competition: the realization of the Internal Market [Bolkestein] (84 KB) The true and fair view principle in recent Community law with special regard to Hungarian accounting legislation [Deák] (113 KB) Tax competition in Europe - the legal perspective [Schön] (234 KB) The application in Spanish law of EEC Directive 69/335 of 17 July 1969 [Tejerizo López] (117 KB)Case Law [Aliberti, Chaulin, De Troyer, Elliott, Vandenberge, Weidlich] (184 KB) Legislation [Docclo, Dourado, Falcón Y Tella, Fernández, García Prats, Grau Ruiz, Nanetti, Vasques, Winnen] (109 KB) Book Review [Albregtse] (44 KB) Recent Publications [Chaulin, García Prats, Weber] (46 KB)Issue 3No European taxation without European representation [Vanistendael] (51 KB) The EC draft directive on interest from savings from a perspective of International Tax Law [Dourado] (144 KB) Fiscal support measures and harmful tax competition [Vanistendael] (130 KB) Dividend equivalent benefits and the concept of profit distribution of the EC Parent-Subsidiary Directive [Helminen] (145 KB) Taxation of pensions in Europe: a summary of the report of the Committee on International Pensions [Weerepas] (176 KB) EC Developments: VAT treatment of electronically delivered services [Raponi] (52 KB) Case Law [Berlin, De Troyer, Elliot, Luja, Marsilla, Reeb, Vandenberghe] (199 KB) Legislation [Delattre, Docclo, García Prats, Nanetti, Reeb] (107 KB) Recent Publications [Delattre, Reeb, Weber, Weidlich] (43 KB)Issue 4Enlargement of the European Union – Taxation [Jacobsen] (84 KB) infoThe Saint-Gobain case and the application of tax treaties. Evolution or revolution? [Kostense] (198 KB) The implementation of EEC Directive 335/69: the Italian experience [Fedele] (136 KB) Endowment capital of Dutch branches of European banks: is it unlawful or not? [Brans, Peters] (102 KB) Forum: European Commission investigates compatibility of Belgian coordination center tax legislation with European state aid rules [Hinnekens] (60 KB) EC Developments [Elliott, Raponi] (53 KB) Case Law [Berlin, Elliott, Reeb, Simic, Vandenberghe, de Troyer] (173 KB) Legislation [Vasques] (21 KB) rats, Vasques, Weber, Weidlich] (52 KB)Volume 10 (2001)Issue 1How nice was Nice to European taxation? [Vanistendael] (37 KB) Interaction between money laundering and tax evasion [Grijseels, Spreutels] (145 KB) Non-discrimination and tax law: structure and comparison of the various non-discrimination clauses [Peters, Snellaars] (91 KB)The implementation of the Mergers Directive in Greece [Nikolopoulos] (130 KB) Several institutional and fiscal aspects of the European Economic Area [Theunissen, van den Hurk] (177 KB) Philosopher's stone of tax action? [Pires] (43 KB) Background information Note of Commission of 28 August 2000 [Hinnekens] (47 KB) Case Law [Elliott, Reeb-Blanluet, Vandenberghe, Weidlich, de Troyer] (177 KB) Legislation [Dourado, García Prats, Juusela, Nanetti, Vasques] (114 KB)G. Toifl and M. Züger (eds.), Besteuerung von E-Commerce [Hinnekens] (21 KB) Recent Publications [García Prats, Reeb-Blanluet, Vasques] (46 KB) Issue 2Ruling policy increases administrative transparency [Stevens] (37 KB) The Dutch participation exemption in a European perspective [van der Geld] (131 KB) General report: avoidance of multiple inheritance taxation within Europe [Sonneveldt] (181 KB) European Court of Justice 14 December 2000, C-141/99 [Van Steenwinckel, Van Vaeck] (71 KB) The new Italian tax regime of inbound dividends' paid by subsidiaries resident in non-EU countries [Contrino] (144 KB) News and Views: Italy [Magenta, Valente] (59 KB) News and Views: Spain [Fernandez] (54 KB) Forum: VAT policies in the digital age [Hinnekens] (64 KB) Case Law [Elliott, Simic, Weidlich, Winnen, de Troyer] (156 KB) Legislation [Borges, García Prats, Nanetti, Vasques] (81 KB) Book Review [Hinnekens] (28 KB) Recent Publications [García Prats, Vasques, Weber] (41 KB)Issue 3Tax policy priorities under the Belgian Presidency of the European Union during the second half of 2001 [Reynders] (44 KB)Landmark agreement on EU tax package: new guidelines stretch scope of EU Code of Conduct [Nijkamp] (99 KB) Looking back: a decade of parent subsidiary directive – the case of Belgium [Vanistendael] (139 KB) The right of option for non-residents in Dutch income tax law [Kavelaars] (140 KB) Case Law: European Court of Justice [Van Steenwinckel, Van Vaeck] (62 KB) Case Law: European Court of Justice [Docclo, Stas] (78 KB) Case Law: Austria [Weidlich] (26 KB) Case Law: Italy [Barbagelata] (49 KB) Case Law: Italy [Nanetti] (40 KB) Case Law: United Kingdom [Elliott] (66 KB) Legislation [Docclo] (36 KB) Sérgio Vasques, Os Impostos Especiais de Consumo (Excise Taxation) [Borges] (30 KB) Recent publications [Vasques] (26 KB)Issue 4Is the European pension problem a tax problem? [Dietvorst] (49 KB) Tax treaty interpretation in France, the relevance of EC law [Gutmann] (145 KB)The Parent-Subsidiary Directive of 23 July 1990: A United Kingdom perspective [Oliver] (122 KB) Another go at the Savings Directive – third time lucky? [Larking] (172 KB) Non-monetary consideration in the context of VAT: the status of the judgment in Empire Stores v Commissioners of Customs and Excise in the light of later judgments [Butler] (97 KB) The United Kingdom, the Netherlands and the ECHR: A comparison [Janssen] (101 KB) Case Law: European Court of Justice [Docclo, Elliot, Stas] (114 KB) Legislation [Jann, Weidlich, Winnen, Zehetmayer] (56 KB) Recent Publications [Docclo, Weber] (39 KB)Volume 11 (2002)Issue 1Ambitious plans for EU company tax reform fails to address critical issues [Nijkamp] (46 KB) APAs and ATRs: The new Dutch regime in a European perspective [Meussen, Velthuizen] (108 KB) Telecommunication and VAT [van der Paardt] (57 KB) The implementation of the Parent-Subsidiary Directive in Greece [Nikolopoulos] (105 KB) The future of European tax policy [Bolkestein] (55 KB) Case Law [Barbagelata, Docclo, Elliott, Stas, Strambi, Weidlich] (237 KB) Legislation [Barbagelata, Giaconia, Magenta, Nanetti, Zehetner] (103 KB) Recent Publications [Weber] (46 KB)Issue 2Spanish presidency of the Council of the European Union: Tax priorities [Rodriguez-Ponga] (44 KB) The European Court of Justice and the Free Movement of Tax Treaty Judgments [van der Bruggen] (172 KB) An updated overview of the European VAT rules concerning electronic commerce [Hinnekens] (93 KB) Elida Gibbs revisited: further thoughts on the extent to which vouchers can constitute consideration for VAT purposes [Butler] (106 KB) The Giovannini group report: Tax barriers in the European securities markets [Peters] (115 KB) Case Law [Docclo, Elliot, Reeb-Blanluet, Stas] (124 KB) iLegislation [Weidlich] (44 KB) Recent Publications (23 KB)Issue 3A decade of EC Tax Review [Vanistendael] (33 KB) Corporate income tax in Europe: a Dutch perspective [Stevens] (110 KB) The search for the framework conditions of the fundamental EC Treaty principles as applied by the European Court to Member State' direct taxation [Hinnekens] (112 KB) Memorandum on the Taxing Powers of the European Union [Vanistendael] (115 KB) An EU Model Tax Convention [Pistone] (107 KB) The evolution of income taxation under EC law requirements [Garcí Prats] (141 KB) From the Saint-Gobain to the Metallgesellschaft Case: scope of non-discrimination of permanent establishments in the EC Treaty and the Most-Favoured-Nation Clause in EC Member States Tax Treaties [Dourado] (126 KB) The EU-fight against harmful tax competition: future developments [Meussen] (58 KB) The wrong path of the European Union or do the Stork and the Fox have the same possibilities? [Pires] (39 KB) Case Law [Elliott, Hilker, Magenta] (66 KB) Legislation [Hilker, Juusela, Nanetti] (53 KB)Issue 4Jurisdictional criteria and new Member States [Michielse] (94 KB) Luxembourg Law on capital duty and the European Directives [Winandy] (107 KB) The creeping normative role of the EC Commission in the twin-track struggle against State aids and harmful tax competition [Mameli, Nanetti] (88 KB) The VAT treatment of goods as non-monetary consideration: the approach taken by courts in the United Kingdom in the light of the general principles established by the European Court of Justice [Butler] (127 KB) Case Law [Docclo, Elliott, Stas] (117 KB) Book Review [Hinnekens, Vanistendael] (63 KB)