Chapters

1. ECTJ Vol.2.1 Fronts - Contents - Editorial
2. ECTJ Vol.2.1.1 A Common VAT System for the European Union - Peter Wilmott
3. ECTJ Vol.2.1.2 Who is the Recipient of a Supply for Value Added Tax Purposes? - Robert Venables Q.C.
4. ECTJ Vol.2.1.3 A First Reaction ta Asscher - Elizabeth Keeling
5. ECTJ Vol.2.1.4 Taxable Persons and the "Private Life" of Companies - Paul Farmer
6. ECTJ Vol.2.1.5 Tax Obstacles to the Free Movement of Capital - Philip Bentley Q.C.
7. ECTJ Vol.2.1.6 Book Review Trusts Laws of the World: 'A Collection of Original Texts' - Maurizio Lupoi
8. ECTJ Vol.2.2 Fronts - Contents - Editorial
9. ECTJ Vol.2.2.1 Tax Competition and Investment Incentives - Alex Easson
10. ECTJ Vol.2.2.2 Anti-Avoidance Provisions in the EC Directives - Professor Dr Geerten M M Michielse
11. ECTJ Vol.2.2.3 Some Comments on the Deductibility of VAT - Henri Vandebergh
12. ECTJ Vol.2.2.4 Futura Participations: Luxembourg Account Keeping Requirement Unlawful - Murray Clayson
13. ECTJ Vol.2.2.5 Book Review
14. ECTJ Vol.2.3 Fronts - Contents - Editorial
15. ECTJ Vol.2.3.1 The Commission's Work Programme for the Gradual Introduction of the New Common VAT System - Tino Eggermont
16. ECTJ Vol.2.3.2 National Excise Duties and the Internal Market - Timothy Lyons Q.C.
17. ECTJ Vol.2.3.3 Commentary on the SDC Case - Marc Dassesse
18. ECTJ Vol.2.3.4 Upstream Attribution of Income and Gains and Double Tax Treaty Relief: Some Implications of the Bricom Decision - David L Hinds
19. ECTJ Vol.2.3.5 ARO Lease BV v Inspecteur Der Belastingdienst Grote Ondernemingen, Amsterdam - Stephen Coleclough
20. ECTJ Vol.2.3.6 Tax, Retrospective Legislation and the European Convention on Human Rights: Some Thoughts on National and Provincial Building Society v UK - Fay Lau
21. ECTJ Vol.2.3.7 Taxpayers' Fundamental Rights in Europe and Asia - Timothy Lyons Q.C.
22. ECTJ Vol.2.3.8 Book Reviews