EC Tax Review

Issue: 8, 1

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

Editorial

• 2000 - is the end at hand?  2 - 3
  Vanistendael, Frans

Articles

• The relationship between the mutual agreement procedure and internal law  4 - 7
  Avery Jones, John F.
• Advance pricing agreements  8 - 18
  Lagae, Jean-Pierre
• The interaction between environment an dincome taxes in Belgium, France, Germany, Italy, the Netherlands, Spain and the United Kingdom  19 - 23
  Essers, Peter H.J.
• Accounting, the permanent establishment and EC law: the Furutra Participations case  24 - 38
  Caamaño Anido, M.A.
  Calderón Carrero, J.M.
• The freedom of establishment: some comments on the ICI decision  39 - 41
  Daniels, Ton
• The determination of the person liable for payment of VAT: a proposal for a directive amending the Sixth Directive  42 - 44
  Terra, Ben J.M.
• An outline of the case law of the European Court of Justice on the capital duty legislation  45 - 55
  Farmer, Paul
• Captial duties and the application of EC law in Belgium  56 - 60
  Vanistendael, Frans
• The taxation of fund raising: Dutch experience with the EU Directive 69/335  61 - 67
  Rijkers, Arie C.
  te Niet, Henk A.J.P.

EC Developments

• Proposals for a Council Directive with regard to the level of the VAT standnard rate and determination of the person liable for payment of VAT  68 - 70
  Raponi, Donato
• The proposal for a directive combating late payment in commercial transactions: some VAT implications  70 - 72
  Terra, Ben J.M.

Case Law

• Case law  73 - 86
  Vandenberghe, Luk
  Weber, Dennis M.
  Elliott, Peter
  Chaulin, Vincent
  Berlin, Dominique
  Juusela, Janne

Legislation

• Legislation  87 - 89
  Docclo, Caroline
  Garcia Prats, F. Alfredo
  Juusela, Janne

Book Review

• Book Review  90 - 91
  Hinnekens, Luc

Recent Publications

• Recent Publications  91 - 93
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