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15 EC Tax Rev. 1 (2006)

handle is hein.kluwer/ectaxrev0015 and id is 1 raw text is: REVIEW VOLUME 15 2006-1 EDITORIAL ENQUIRIES Burgenmecstcr Oudlaan 50, t2th 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 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 Centei, 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 USDI800. Authorization does not extend to other kinds of copy-og, 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 cop)right owner. Please apply to Kluwer Law International, Laan van Meerdervoort 70, P.O. Box 85889, 2508 CN The Hague, The Netherlands. EC Tax Reviewi is available to Intertctc subscribers only and is published quarterly by Kluwer Law International Ltd., 3rd Floor, 241 Borough High Street, I onlon 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. Distbtibution for the rest of the world, Kluwer Law International, C/o Excenza-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, eletronical, mechanical, photocopying, recording or othet- wise, without prior permission of the publishers. Printed in The Netherlands. EC TAX REVIEW 2006/1 Contents REVISED EDITORIAL 2 The contribution of a sustainable EU tax policy to the Lisbon agenda L. Kovacs FORUM 4 IRAP - a crypto-VAT? Sijbren Cnossen ARTICLES 6 Critical notes on the European Court of Justice's D case decision on most-favoured-nation treatment under tax treaties Josef Schuch 10 M&S judgment: the ECJ caught between a rock and a hard place Mathieu Isenbaert and Caroline Vaijemark 18 Treatment of permanent establishments and subsidiaries under EC law: towards a uniform concept of secondary establishment in European tax law? Katri Aarnio 27 The European Court of Justice's solution to aggressive VAT planning - Further towards legal uncertainty? Rita de la Feria CASE LAW Caroline Docclo Nasos Nikolopoulos Enrico Ceriana Ruud van der Linde and Dennis Weber Peter Elliot LEGISLATION 57 Esther Garcia Machancoses Francesco Nanetti Nasos Ntkolopoulos II

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