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10 EC Tax Rev. 1 (2001)

handle is hein.kluwer/ectaxrev0010 and id is 1 raw text is: Contents R~EVIEW VOLME10 EDITORIAL ENQUIRIES P 0. 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, P.O. Box 85889, 2508 CN, The Hague, The Netherlands Tel. (int.) +31 70 308 1500; Fax (int.) +31 70 308 1560 For Germany, Austria, Switzerland: Luchterhand Verlag GmbH, P.O. Box 2352, 56513 Neuwied, Germany Tel. (int.) +49 2631 8010 For Belgium and Luxembourg: Etablissement trile Bruylant, Rue de la Rcgence 67, Brusses 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 USD19.50 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 0928-2750/2001 USD19.50. 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, P.O. Box 85889, 2508 CN, The Hague, The Netherlands. EC Tax Re iew is available to Intertax subscribers only and is published quarterly by Kluwer Law International Ltd., Sterling House, 66 Wilton Road, London SWIV IDE, USA. US Mailing Agent: Mercury Airfreight International Ltd., 365 Blair Road, Avenel, 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. Distributionfor the USA arid Canada, periodicals second-class postage paid at Rahway, NJ. Distributionjor the rest oJ the world, Kluwer Law International, c/o Kluwer Academic Publishers, Distribution Centre Dordrecht, tel.: +31 78 654 6454, fax: +31 78 654 6474 (() 2001 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 Netherlandc. EDITORIAL 2 How nice was Nice to European taxation? Frans Vanistendael ARTICLES 3 Interaction between money laundering and tax evasion Jean Spreutels & Caty Grijseels 13 Non-discrimination and tax law: structure and comparison of the various non-discrimination clauses Cees Peters & Margreet Snellaars 19 The implementation of the Mergers Directive in Greece Nasos Nikolopoulos 26 Several institutional and fiscal aspects of the European Economic Area Hans van den Hurk & Albert Theunissen FORUM 39 Philosopher's stone of tax action? Manuel Pires 41 Background information Note of Commission of 28 August 2000 Luc Hinnekens CASE LAW 43 Ilse de Troyer & Luk Vandenberghe Richard Weidlich Sonia Reeb-Blanluet Peter Elliott LEGISLATION 57 Janne Juusela Francesco Nanetti Sergio Vasques & Ana Paula Dourado F. Alfredo Garcia Prats BOOK REVIEW 65 RECENT PUBLICATIONS 66 EC TAX 1WEW 2o01, 1.

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