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11 EC Tax Rev. 1 (2002)

handle is hein.kluwer/ectaxrev0011 and id is 1 raw text is: Contents 1REVJJEW Y&PLIE 11 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, 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 Emile 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 U.S.A.: This journal is registered at the Copyright Clearance Center, Inc., 222 Rosewood Drive, Danvers, MA 01923, U.S.A. Authorization to photocopy items for internal or personal use, or the internal or personal use of specific clients, is granted by Kluwer Law International for users registered with the Copyright Clearance Center (CCC). The services for users can be found on the internet at: www.copyright.com For those organizations that have been granted a photocopy licence, a separate system of payment has been arranged. Authoriza- tion 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 Review 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, Avenel, NJ 07001, USA. Distribution for 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 ) 2002 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. EDITORIAL 2 Ambitious plan for EU company tax reform fails to address critical issues Heleen Nijkamp ARTICLES 4 APAs and ATRs: The new Dutch regime in a European perspective Gerard Meussen & Erik Velthuizen 10 Telecommunication and VAT Rene N.G. van der Paardt 13 The implementation of the Parent-Subsidiary Directive in Greece Nasos Nikolopoulos 19 The future of European tax policy Frits Bolkestein CASE LAW 22 Docclo & Stas Richard Weidlich Caroline Docclo Giovanni Barbagelata Gianluigi Strambi Peter Elliott LEGISLATION 39 Ulf Zehetner Giovanni Barbagelata Gianconia & Magenta Francesco Nanetti RECENT PUBLICATIONS 46 Dennis Weber EC TAX RENJEW 2o6 I

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