EC Tax Review

Issue: 9, 1

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

Articles

• Limitation of the national power of taxation by the fundamental freedoms and non-discrimination clauses of the EC Treaty  5 - 14
  Lehner, Moris

Forum

• European Commission introduces beneficial ownership in latest tax directives proposals adding to the confusion with regard to its meaning  43 - 44
  Hinnekens, Luc

Book Review

• Book Review  72 - 72
  Grau, Amparo

Case Law

• Case Law  51 - 63
  Vandenberghe, Luk
  Elliott, Peter
  Dourado, Ana Paula
  De Troyer, Ilse

Legislation

• Legislation  64 - 71
  Nanetti, Francesco
  Vasques, Sérgio
  Spinoso, Laura
  Winnen, Bettina
  Juusela, Janne

Recent Publications

• Recent Publications  73 - 75
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Congress Review

• The relationship between the national systems of legal protection of the taxpayer and the European Convention on Human Rights  45 - 50
  Kleemans, Nico

Editorial

• Tax law and the Court of First Instance of the European Communities  2 - 4
  Lenaerts, K.

Articles

• The practice of renting tables in Dutch 'coffeeshops' falls under the scope of the Sixth VAT Directive  31 - 38
  De Broe, L.
  van der Vlies, R.M.D.M.
• The proposed EC Interest and Royalty Directive  15 - 30
  Weber, Dennis M.

Forum

• Europe on its way to a multilateral tax treaty  39 - 42
  Schuch, Josef
  Lang, Michael