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9 EC Tax Rev. 1 (2000)

handle is hein.kluwer/ectaxrev0009 and id is 1 raw text is: REVIEW VcOLUML Q EDITORIAL ENQUIRIES P.O. Box 30104, 2500 GC The Hague, The Netherlands Tel. (int.) +31 70 361 7070; Fax (int.) +31 70 364 6680 SUBSCRIPTION ENQUIRIES For all countries not mentioned below: Kluwer Law International, Carnegieplein 5, P.O. Box 85889, 2508 CN The Hague, The Netherlands Tel. (int.) +31 70 308 1500; Fax (int.) +31 70 308 1560 For German, Austria, Switzerland: Luchterhand Verlag GmbH, P.O. Box 2352, 56513 Neuwied, Germany Tel. (int.) +49 2631 8010 For Belgium and Luxembourg: Etablissement Fmile Bruylant, Rue de la Regence 67, Brussels 1000, Belgium Tel. (int.) +32 2 512 98 45 ISSN 0928-2750 INFORMATION Advertisements: For advertisements please contact Kluwer Law International's subscription address. Photocopying: In the USA: This journal is registered at the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923. Authorization to photocopy items for personal or internal use of specific clients is granted by Kluwer Law International for users registered with the Copyright Clearance Center (CCC). Transactional Reporting Service, provided that the fee of USD18.00 per copy is paid directly to CCC. For those organizations that have been granted a photocopy licence by CCC, a separate system of payment has been arranged. The fee code for users of the Transactional Reporting Service is 0928-2750/2000 USD18.00. Authorization does not extend to other kinds of copying, such as that for general distribution, for advertising or promotional purposes, for creating new collective works, or for resale. In the rest of the world: Permission to photocopy must be obtained from the copyright owner. Please apply to Kluwer Law International, Carnegieplein 5, P.O. Box 85889, 2508 CN The Hague, The Netherlands. EC Tax Review is available to Intertax subscribers only and is published quarterly by Kluwer Law International Ltd., Sterling House, 66 Wilton Road, London SWiV IDE and 675 Massachusetts Avenue, Cambridge MA 02139, USA. US Mailing Agent: Mercury Airfreight International Ltd., 365 Blair Road, Avene, NJ 07001. Post masters: Please send all address corrections to: EC Tax Review, c/o Mercury Airfreight International Ltd., 365 Blair Road, Avene, NJ 07001, USA. Distributionjor the USA and Canada, periodicals second-class postage paid at Rahway, NJ. Distribution for the rest of the world, Kluwer Law International, c/o Kluwer Academic Publishers, Distribution Centre Dordrecht, tel.: +31 78 654 6454, fax: +31 78 654 6474 (() 2000 Kluwer Law International, The Netherlands. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronical, mechanical, photocopying, recording or other wise, without prior permission of the publishers. Printed in The Netherlands. Contents EDITORIAL 2 Tax law and the Court of First Instance of the European Communities Koen Lenaerts ARTICLES 5 Limitation of the national power of taxation by the fundamental freedoms and non-discrimination clauses of the EC Treaty Moris Lehner 15 The proposed EC Interest and Royalty Directive Dennis Weber 31 The practice of renting tables in Dutch 'coffeeshops' falls under the scope of the Sixth VAT Directive L. De Broe R.M.D.M. van der Vlies FORUM 39 Europe on its way to a multilateral tax treaty Michael Lang Josef Schuch 43 European Commission introduces beneficial owner- ship in latest tax directives proposals adding to the confusion with regard to its meaning Luc Hinnekens CONGRESS REVIEW 45 The relationship between the national systems of legal protection of the taxpayer and the European Convention on Human Rights Nico Kleemans CASE LAW 51 Ilse De Troyer and Luk Vandenberghe Ana Paula Dourado Peter Elliott LEGISLATION 64 Janne Juusela Bettina Winnen Francesco Nanetti Laura Spinoso Sergio Vasques BOOK REVIEW 72 Amparo Grau Ruiz RECENT PUBLICATIONS 73 EC TAX 1WEW 2o6) I

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