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17 EC Tax Rev. 1 (2008)

handle is hein.kluwer/ectaxrev0017 and id is 1 raw text is: REVIEW
VOLUME 17
2008-1

EDITORIAL ENQUIRIES
BJ. Kickebeld
ben.kiekebeld@nl.ey corn
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© 2008 Kluwer Law International
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EC Tax Review is published six times per year. Subscription prices for
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Contents
EDITORIAL
2
Thank you and farewell: 'II n'y a pas de me tier plus
difficile que celui de bien reniercier'
Frans Vanistendael
ARTICLES
4
ECJ should not unbundle integrated tax systems!
Eric C.C.M. Kemmeren
12
Designing an anti-treaty shopping provision: an
alternative approach
Arnaud de Graaf
24
When do dealings in shares fall within the scope of
VAT?
Rita de la Feria
CASE LAW
41
Steven J. Claes
Anne Colmet Daage
Klaus Eicker
Vassilis Vlachos
Denes Szabo
Fabio Aramini
Ben Kiekebeld, Daniel Smit and Najib Aheztan
Maartin Wikborg
Jacek Kedzior
Antonio Neves
Jose Luis Gonzalo

EC TAX REVIEW 2008/1                                                       1

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