About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

12 EC Tax Rev. 1 (2003)

handle is hein.kluwer/ectaxrev0012 and id is 1 raw text is: Contents R~EVIEW VOLU1 EDITORIAL ENQUIRIES P.O. Box 8800, 3009 AV Rotterdam, The Netherlands Tel: +31 10 4075500; Fax: +31 10 4564333 SUBSCRIPTION ENQUIRIES For all countries not mentioned below: Kluwer Law International, Laan van Meerdervoort 70, P.O. Box 85889, 2508 CN The Hague, The Netherlands Tel. (int.) +31 70 308 1500; Fax (int.) +31 70 308 1515 For Germany, 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 USD 18.00 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, Laan van Meerdervoort 70, P.O. Box 85889, 2508 CN The Hague, The Netherlands. EC Tax Re iew is available to Intcrtax subscribers only and is published quarterly by Kluwer Law International Ltd., 3rd Floor, 241 Borough High Street, London SEl 1GB, United Kingdom. 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 Jot the rest oJ the world, Kluwer Law International, c/o Turpin Distribution Services Limited, Blackhorse Road, Letchworth, Hertfordshire, SG6 1HN, United Kingdom. Fax: +44 1462 480947 ( 2003 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 A window of opportunity for the making of Europe Frans Vanistendael ARTICLES 4 Removal of income tax barriers to market integration in the European Union: litigation by the Community citizen instead of harmonization by the Community legislature? Servaas van Thiel 20 Is VAT (also) monopolized in Italy? Rene N.G. van der Paardt and Christoph Wager 28 The link between tax coordination and tax harmonization Amparo Grau and Pedro M. Herrera 36 Is corporate income tax a withholding tax? Giovanni Rolle FORUM 43 A multilateral tax convention for the European Union? Manuel Pires CASE LAW 45 Caroline Docclo Richard Weidlich Peter Elliot LEGISLATION 60 Ivonne Simic Gerard Schwab & Richard Weidlich Janne Juusela Carla Calcagnile EC TAX 1WEW 2603j

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most