EC Tax Review

Issue: 7, 3

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

Editorial

• Some observations regarding "Gilly"  150 - 150
  Vogel, Klaus

Articles

• Tax Policy in Europe  151 - 158
  Vermeend, Willem
• Taxation issues for the European company  159 - 169
  Gammie, Malcolm
• The impact of EU non-discrimination provisions in UK corporate tax law  170 - 175
  Oliver, J. David B.
• The potential impact of the EC non-discrimination principle on Spanish income taxation  176 - 186
  Garcia Prats, F. Alfredo
• The origin of goods muddle: For a defence of the Community importers  187 - 200
  Amand, Christian
  Noone, Darragh
• Recovery of VAT paid in another Member State and expenditure not eligible for a full deduction of VAT  201 - 209
  Terra, Ben J.M.

EC Developments

• Simplification of the VAT refund procedure and the limitation to the tax deduction  210 - 212
  Raponi, Donato
• Proposal for a Council Directive amending Directive 76/308/EEC on mututal assistance for the recovery of claims  212 - 213
  Raponi, Donato
• Electronic commerce and VAT  213 - 213
  Raponi, Donato

Case Law

• Case Law  214 - 224
  Vandenberghe, Luk
  Weber, Dennis M.
  Elliott, Peter
  Winnen, Bettina

Recent Publications

• Recent Publications  225 - 225
  ,