2006, Volume 15, Issue 2
Contents:
- Editorial: European Taxation - the Austrian Presidency's point of view
- Article: Marks and Spencer v. Halsey (HM Inspector of Taxes) restriction, justification and proportionality
- Article: Tax treaties between Member States and Third States: ‘reciprocity’ in bilateral tax treaties and non-discrimination in EC law
- Article: The different translations of the term ‘company’ in the Merger Directive and the Parent Subsidiary Directive: a Babylonian confusion of tongues?
- Caselaw: The Netherlands
- Caselaw: European Court of Justice
- Caselaw: Italy
- Caselaw: Germany
- Legistlation: The Netherlands
- Legistlation: Portugal
