EC Tax Review

Issue: 10, 3

http://kapis.www.wkap.nl/kapis/CGI-BIN/WORLD/journalhome.htm?0928-2750

Case Law

• European Court of Justice - ECJ 15 May 2001, Case C-34/99, Primback Ltd v/ Commissioners of Customs and Excise  182 - 184
  Stas, Danny
  Docclo, Caroline
• United Kingdom - Trinity Mirror plc (formerly Mirror Group Newspapers Ltd) v C & E Comrs  188 - 189
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Recent Publications

• Portugal - Articles  195 - 195
  Vasques, Sérgio

Case Law

• European Court of Justice - ECJ 18 January 2001, Case C-113/99; H. Schmid v/ Finanzlanddirektion für Wien, Niederösterreich und Burgenland  179 - 179
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Editorial

• Tax policy priorities under the Belgian Presidency of the European Union during the second half of 2001  145 - 146
  Reynders, Didier

Case Law

• European Court of Justice - ECJ February 22, 2001, Case C-393/98; A. Gomes Valente v/ Ministerio Publico and Fazenda Publica  180 - 180
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Book Review

• Sérgio Vasques, Os Impostos Especiais de Consumo (Excise Taxation), Almedina, Coimbra, 2001  194 - 194
  Borges, Ricardo

Articles

• Landmark agreement on EU tax package: new guidelines stretch scope of EU Code of Conduct  147 - 154
  Nijkamp, Heleen
• The right of option for non-residents in Dutch income tax law  165 - 175
  Kavelaars, P.

Case Law

• European Court of Justice - Court of Justice, 8 March 2001, joined cases C-397/98 and C-410/98  176 - 178
  Van Vaeck, Jill
  Van Steenwinckel, Jean
• European Court of Justice - ECJ 15 March 2001, Case C-108/00, Syndicat des Producteurs Indépendants (SPI) v/ Ministère de l'Economie, des Finances et de l'Industrie  182 - 182
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Legislation

• Belgium - VAT on Lawyers' Services in Belgium  192 - 192
  Docclo, Caroline
• Registration for Belgian VAT purposes - Waiting procedure  192 - 193
  Docclo, Caroline

Case Law

• Austria - Austrian Supreme Administrative Court  184 - 184
  Weidlich, Richard
• European Court of Justice - ECJ 8 March 2001, Case C-415/98, Laszlo Bakcsi v/ Finanzamt Fürstenfeldbruck  181 - 181
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• European Court of Justice - ECJ 22 February 2001, Case C-408/98, Abbey National plc v/ Commissioners of Customs and Excise  179 - 180
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• United Kingdom - 16990 Han and Yau v C & E Comrs, Martins and Martins v C & E Comrs, and Morris v C & E Comrs  189 - 190
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• United Kingdom - Card Protection Plan Ltd v Customs and Excise Commissioners   - 
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Articles

• Looking back: a decade of parent subsidiary directive - the case of Belgium  154 - 164
  Vanistendael, Frans

Case Law

• Proceedings concerning Försäkringsaktiebolaget Skandia (publ)(Case C-250/99)  191 - 191
  Elliott, Peter
• Italy - The Italian rules governing the taxation on dividends are in contrast with the EC law  187 - 188
  Nanetti, Francesco
• Italy - The fiscal treatment of merger deficits from cancellation of shares is discriminatory in respect to non-residents  184 - 187
  Barbagelata, Giovanni