Chapters

1. ECTJ Vol.5.3.7 VAT: Deductibility of the Costs of Issuing New Shares - the 'Direct and Immediate Link' Tests - Christian Amand
2. ECTJ Vol.5.3.6 The Notion of Abus de Droit and its Potential Application In Fiscal Matters Within the EU Legal Order - Peter Harris
3. ECTJ Vol.5.3.5 An Internal Market Without Tax Obstacles - Snapshot Or Blueprint? - Gary Richards
4. ECTJ Vol.5.3.4 Banking Secrecy, Tax Investigations and the European Convention on Mutual Assistance in Criminal Matters - Philip Bentley Q.C.
5. ECTJ Vol.5.3.3 Lease Funding and VAT - The Dutch Approach - Redmar A Wolf
6. ECTJ Vol.5.3.2 The Property Nature of Telecom Networks: A Turbulent Issue in the Netherlands - Lex de Kok
7. ECTJ Vol.5.3.1 VAT and the Telecoms Industry - A UK Perspective - Nicola Purcell
8. ECTJ Vol.5.3 Fronts - Contents - Editorial
9. ECTJ Vol.5.2.4 State Aid and the Primarolo List - Alex Easson
10. ECTJ Vol.5.2.3 Anti-Competitive Tax Breaks: How to Attack them Under the State Aid Rules - James Flynn
11. ECTJ Vol.5.2.2 Unlawful State Aid: What is it and What are its Legal Consequences - Christopher Vajda Q.C.
12. ECTJ Vol.5.2.1 An Overview of the State Aids Regime - Rhodri Thompson
13. ECTJ Vol.5.2 Fronts - Contents - Editorial
14. ECTJ Vol.5.1.5 Setting the Boundaries: The Scope of VAT Exemptions - Penny Hamilton
15. ECTJ Vol.5.1.4 OMYA UK Ltd v The Commissioners of Customs & Excise Refunds of Overpaid Customs Duties - Peter Young
16. ECTJ Vol.5.1.3 Abbey National - VAT on Costs When Transferring a Totality of Assets - Redmar A Wolf
17. ECTJ Vol.5.1.2 Principles of Equivalence and Effectiveness: What Community Law Requires of the National Law Applicable to Claims for Recovery of Unduly Paid Taxes - Dr Kirsten Borgsmidt
18. ECTJ Vol.5.1.1 How is EC Legislation Made? - Philip Bentley Q.C.
19. ECTJ Vol.5.1 Fronts - Contents - Editorial