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22 EC Tax Rev. 1 (2013)

handle is hein.kluwer/ectaxrev0022 and id is 1 raw text is: Contents REVIEW VOLUME 22 2013-1 EP1 r IORIAL ENQUIRIES BJ. Kiekebeld ben kiekebeld@nl.ey corn EC Tax Review provides a process of peer review for articles. At the author's request or at request of the editorial board and with consent of the author, articles will be peer reviewed Further information can be found on the website www kluwerlawonline corn, under 'More about this title', SUBSCRIPTION ENQUIRIES For all countries not mentioned below: Kluwer Law International, PO. Box 316, 2400 All Aiphen ain den Rijn, The Netherlands Tel. +31 172 64 1362; Fax+31 172 64 15t5 For Germany, Austria, Switzerland: Wolters Kluwer Deutschland GmbH, PO. Box 2352, 56513 Neuwed, Germany Tel +49 26318010 For Belgium and Luxembourg: Ltablissemeit Emile Bruylant, Rue de la Regence 67, Brussels 1000, Belgium Tel- +32 2 512 98 45 ISSN 0928-2750 © 2013 Kluwer Law International INFORMATION EC Tax Review is published six times per year. Subscription prices for 2013 (Volume 22, Numbers I through 61 including postage and han- dling: Print subscription prices: EUR 5701USD 760/GBP 418 Online subscription prics: EUR 527AJSD 703/GBP 388 (covers two concur- rent users), Also available as part ol subscription to Intertax This journal is also available online at wwwklnwerlawonline.com. Sample copies and other information are available at wvi werlaw. cam- For further information at please contact our sals department at +31 172 641562 or at sales@kluwrlawcom. For Marketing Opportunities contact marketing@kluwerlawzcom <maiho:marketing@kluwerlawr.com> AlI ngbisserved No part ofthis publication may be reproducid stored in a retrieval system, or transmitted in any form or by any means, mechanical, photocopying, recording or otherwise, without prior writ ten permission of the publishers Permission to use this content must be obtained from the copyright o-ner. Please apply to: Permissions Department, Wolters Kluwer Legal, 76 Ninth Avenue, 7th 1 or, New York, NY 10011, United States of America. E-mail: pernissions@kluwerlawucom. Wiebsite: wwwo.kluwerlawcon Editorial 2 Recovery of Income Taxes: ECJ Tends to Allow Member States more Leeway Eric C.C.M Kemmeren Peer Reviewed Article 9 EU State Aid Rules Applied to Indirect Tax Measures Joachim Englisch Articles 19 EU Review of Direct Tax Measures: Interplay between Fundamental Freedoms and State Aid Control Pierpaolo Rossi-Maccanico 29 The Concept of Value in Tax Law and Customs Law lure Pontes Vietra 40 The New Dutch 'Base Exemption Regime' and the Spirit of the Internal Market Maarten F de Wilde & Ciska Wisman Forum 56 The Relationship between Corporate Responsibility and fax: Unknown and Unloved Arjo van Eijsden EC TAX REVIEW 2013/1 1

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