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

14 EC Tax Rev. 1 (2005)

handle is hein.kluwer/ectaxrev0014 and id is 1 raw text is: ec REVIEW VOLUME 14 2005-1 EDITORIAL ENQUIRIES Burgemeester Oudlaan 50, 12th floor, Room 2, 3062 PA Rotterdam, The Netherlands, Tel: +31 10 4081491 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. (it.) +49 2631 8010 For Belgium and Luxembourg: Etablissement tmile Bruylant, Rue de la R~gence 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, 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 SE1 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 Distributionfor the USA and Canada, periodicals second-class postage paid at Rahway, NJ. Distribution for the rest of the world, Kluwer Law International, c/o Extenza-Turpin, Stratton Business Park, Pegasus Drive, Biggleswade, Bedfordshire, SG18 8TQ, United Kingdom, Fax.: +44 (0) 1767 601640 © 2005 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 The past and the future of EU corporate tax Onno Ruding ARTICLES 4 Towards European international tax law Pasquale Pistone 9 Exploring the future of ability to pay in Europe Ruud de Mooij and Leo Stevens 15 Is the Luxembourg capital tax waterproof? Robert den Hartog and Cynthia Verschueren 24 Taxation of capital gains realised by a Belgian resident in case of assignment of a major holding in the capital of a Belgian company to a company established in another Member State Jean van Steenwinckel CASE LAW 31 Peter Elliott Francesco Nanetti Javier Martin Fernindez and Jests Rodriguez Mjrquez Caroline Docclo LEGISLATION 50 Carla Calcagnile Evelyn Zotter RECENT PUBLICATIONS 53 Recent Publications in SWI 2004 Richard Weidlich EC TAX REVIEW 2005/1 1

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