2003, Volume 12, Issue 3
Contents:
- Edtorial: M&S, The Editorial Board
- Article: The compatibility of the basic economic freedoms with the sovereign national tax systems of the Member States
- Article: The Marks & Spencer case: reaching the boundaries of the EC Treaty
- Article: Tax treatment of foreign losses: an urgent issue for the European Court of Justice
- Article: The Marks & Spencer case: proposals for an alternative way of reasoning
- Article: Ten years of application of the Parent-Subsidiary Directive
- Article: The Danner case: elimination of Finnish tax obstacles to the cross-border contributions to voluntary pension schemes
- Case Law: European Court of Justice
- Case Law: France
- Case Law: United Kingdom
- Legislation: Austria
- Legislation: Austria
- Legislation: Germany
- Legislation: Italy
- Legislation: Italy
- Article: Capital movements and direct taxation: the effect of the non-discrimination principles
- Article: Do the basic freedoms of the EC Treaty also require an amendment to the national tax laws on charities and non-profit organisations?
- Case Law: United Kingdom
- Case Law, Austria
- Legislation: Germany
