EC Tax Review

Issue: 10, 4

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

Editorial

• Is the European pension problem a tax problem?  198 - 200
  Dietvorst, Gerry J.B.

Articles

• The Parent-Susidiary Directive of 23 July 1990: A United Kingdom Perspective  211 - 220
  Oliver, J. David B.

Case Law

• European Court of Justice: ECJ, 3 July 2001, Case C-380/99, Bertelsmann AG  253 - 254
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• European Court of Justice:17 May 2001, Joined Cases C-322/99 and C-232/99, Finanzamt Burgdorf v Hans-Georg Fischer and Finanzamt Düsseldorf-Mettmann v Klaus Brandenstein  249 - 250
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Legislation

• Germany: New withholding obligations on payments for construction work from 1 January 2002 - significance for customer and contractor  260 - 261
  Winnen, Bettina
• Austria: Austrian Supreme Administrative Court regards additional VAT prepayment as in line with EC law  259 - 260
  Weidlich, Richard

Case Law

• European Court of Justice: British United Provident Association Ltd v Commissioners of Customs and Excise  256 - 257
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• European Court of Justice: 26 June 2001, Case C-70/99, Commission of the European Communities v Portugese Republic  253 - 253
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• European Court of Justice: 21 June 2001, Case C-206/99, Sonae-Tecnologia de Informação SA v Direcção-Geral dos Registos e Notariado  252 - 253
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• European Court of Justice: Parents and Children Together v Commissioners of Customs and Excise  257 - 257
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• European Court of Justice: 12 July 2001, Case C-102/00 Welthgrove BV v Staatssecretaris van Financiën  254 - 254
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• European Court of Justice: Han and Yau & ors v Commissioners of Customs and Excise: [2001] EWCA CIV 1040  255 - 256
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Legislation

• Austria: Lump sum taxation on cross-border road transport of passengers  259 - 259
  Jann, Martin
  Zehetmayer, Georg

Articles

• 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  234 - 241
  Butler, Deborah
• Another go at the Savings Directive - third time lucky?  220 - 234
  Larking, Barry
• The United Kingdom, the Netherlands and the ECHR: A comparison  242 - 248
  Janson, Bernhard

Case Law

• European Court of Justice: C-359/97, EC Commission v United Kingdom; C-358/97, EC Commission v Ireland; C-408/970, EC Commission v Netherlands; C276/97, EC Commission v France; C-260/98, EC Commission v Greece  257 - 258
  Elliott, Peter
• European Court of Justice: 29 May 2001, Case C-86/99, Freemans plc  250 - 251
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Articles

• Tax treaty interpretation in France, the relevance of EC law  201 - 210
  Gutmann, Daniel

Case Law

• European Court of Justice: 14 June 2001, Case C-345/99, Commission of the European Communities v French Republic  251 - 252
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• European Court of Justice: Clowance Holdings Ltd v Commissioners of Customs and Excise  256 - 256
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Recent Publications

• Untitled  262 - 263
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Case Law

• European Court of Justice: 12 July 2001, Case C-262/99, Paraskevas Louloudakis v Elliniko Dimosio  254 - 255
  Stas, Danny
  Docclo, Caroline