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13 EC Tax Rev. 1 (2004)

handle is hein.kluwer/ectaxrev0013 and id is 1 raw text is: Contents REVIEW VOLUE 13 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: Wolters Kluwer Deutschland 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 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 Review is available to Intertax subscribers only and is published quarterly by Kluwer Law International Ltd., 3rd Floor, 241 Borough High Street, London SEl lGB, 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 -for the rest oJ the world, Kluwer Law International, c/o Extenza-Turpin, Stratton Business Park, Pegasus Drive, Biggleswade, Bedfordshire, SG18 8QB, United Kingdom, Fax.: +44 (0) 1767 601640 (, 2004 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 Direct taxation and EU-law: integration or disintegration? Melchior Wathelet FORUM 5 EU corporate tax reform: progress and new challenges, opening address at the European Commission Conference on Company Taxation Frits Bolkestein ARTICLES 7 Luxembourg tailors its tax law to European fashion Jean-Pierre Winandy 10 Some thoughts on most-favoured-nation treatment within the European Community legal order in pursuance of the D case Ruud van der Linde 17 Is the ability of the Member States to conclude tax treaties chained up? Hans van den Hurk CASE LAW 31 Peter Elliott LEGISLATION 33 Sonia Reeb-Blanluet Markus Lamm Carla Calcagnile EC TAXflEVTWo0 1&4 1

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