2001, Volume 10, Issue 4
- Editorial: Is the European pension problem a tax problem?
- Article: Tax Treaty Interpretation in France, the relevance of EC law
- Article: The Parent-Subsidiary Directive of 23 July 1990: A United Kingdom Perspective
- Article: Another go at the Savings Directive -third time lucky?
- Article: 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
- Article: The United Kingdom, the Netherlands and the ECHR: A comparison
- Caselaw: European Court of Justice, 17 May 2001, Joined Cases C-322/99 and C-323/99, Finanzamt Burgdorf v Hans-Georg Fischer and Finanzamt Düsseldorf-Mettmann v Klaus Brandenstein
- Legislation: Austria, Lump sum taxation on cross-border road transport of passengers
- Legislation: Germany
- Legislation: Austria, Austrian Supreme Administrative Court regards additional VAT prepayment as in line with EC law
- Book review: The Netherlands
- Book review: International
- Book review: Belgium