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

16 EC Tax Rev. 1 (2007)

handle is hein.kluwer/ectaxrev0016 and id is 1 raw text is: REVIEW VOLUME 16 2007-1 EDITORIAL ENQUIRIES Burgemeester Oudlaan 50, 12th floor, Room 2, 3062 PA Rotteidam, The Netherlands, Tel: +31 10 4081491 SUBSCRIPTION ENQUIRIES For all countries not mentioned below: Kluwer Law International, P.O. Box 316, 2400 AH Alphen aan den Rijn, The Netherlands Tel (int.) +31 172 64 1500, Fax (ML.) +31 172 64 1515 For Germany, Austria, Switzerland: Wolters Kluwer Deutschland GmbH, P.O. Box 2352, 56513 Neuwied, Germany Tel. (nt.) +49 2631 8010 For Belgium and Luxembourg: Ltablissement Emile Bruylani, Rue de Ia Regcnce 67, Brussels 1000, Belgium Tel (iot) +32 2 512 98 45 ISSN 0928-2750 INFORMATION Advertisements For advertisements please contact Kluwei Law International's subscription address. Photocopying: In the USA: This journal is registered at the Cop)nght 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 Setvice 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, [or creating new collective works, or for resale. In the rest of the world: Permission to photocopy must be obtained fiom the copyright owner. Please apply to Kluwer Law International, P.O Box 316, 2400 AH, Alphen aan den Rijn, The Netherlands. EC Tax Review is available to Intertax subscribers only and is published quarterly by Kluwer Law International Ltd., Lower Ground Floor, Prospero House, 241 Borough High Street, London SE1 IGA, 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 ILtd, 365 Blair Road, Avenel, NJ 07001, USA. Distributionfo the USA and Canada, periodicals second-class postage paid at Rahway, NJ. Distribution for tht test of the world, Kluwer Law Internatonal, c/o Extenza-Turpin, Stratton Business Park, Pegasus Drive, Biggleswade, Bedfordshire, SG18 8TQ, United Kingdom, Fax.: +44 (0) 1767 601640 © 2007 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 foim or by any means, electronical, mechanical, photocopying, recording or other- wise, xithout prior permission of the publishers. Printed in The Netherlands KANGAROO 2 EC Tax Review: The grown up kangaroo EDITORIAL 3 Taxation in a European context - a German Presidency perspective Peer Steinbruck ARTICLES 5 The N case: the European Court of Justice sheds further light on the admissibility of exit taxes but still leaves some questions unanswered Bert Zuijdendorp 13 The UK's F rules and the freedom of establishment: Cadbury Schweppes plc and its IFSC subsidiaries - tax avoidance or tax mitigation? Tom O'Shea 34 The Internal Market and VAT: intra-group transactions of branches, subsidiaries and VAT groups Ad van Doesum, Herman van Kesteren, Gert-Jan van Norden CASE LAW 44 Caroline Docclo, Charles-Albert Helleputte Peter Elliot Gerrit Blokland and Dennis Weber LEGISLATION 58 Gerrit Blokland and Dennis Weber BOOK REVIEW 59 Axel Cordewener EC TAX REVIEW 2007/1 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