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6 Intertax 1 (1978)

handle is hein.kluwer/intrtax0006 and id is 1 raw text is: Country and International Organisation Index 1978 Belgium Brazil Confideration Fiscale Europdenne Council of Europe European Communities Page Tax incentives to overcome the economic crisis - Part two. Werner Vanderhaeghe. .... . . . . . 126 Depreciation 'ad libitum' of new and additional invest- ments. Werner Vanderhaeghe . . . . . . . 225 EC: Distortion of competition through recent fiscal measures in Belgium. Written question no. 1067/77 by Mr. Dankert to the Commission of the European Com- munities. . ....... . . . . 318 Survey of tax incentives. Werner Vanderhaeghe . . . 325 EC: Tax on the private sale of used motor vehicles in Belgium. Written question no. 1233/77 by Mr. Seefeld to the Commission of the European Communities . . . 472 R6gime fiscal des emprunts conc6d6s par des banques 6trangbres. Alberto Xavier . . . . . . . . 440 EC: European tax consultants on tax harmonization 319 First European tax consultants' congress .. ... 479 Cooperation between member states against international tax avoidance and evasion . . . . . . . . 251, 298 Council directive concerning mutual assistance by the competent authorities of the member states in the field of direct taxation.... 7 Problems posed by excise harmonization . . . . . 37 Income tax and national insurance liability. Written ques- tion no. 16/77 by Mr. Howell to the Commission of the European Communities . . . . . . . . . 38 Family policy. Written question nr. 17/77 by Mr. Howell to the Commission of the European Communities . . 39 Seventh VAT directive - Special taxation scheme proposed for used goods and works of art. ... . . 45 Eighth VAT directive - Common refund arrangements pro- posed ...... ............. 46 Proposal for an eighth Council directive on the harmoni- zation of the laws of the member states relating to turn- over taxes. Arrangements for the refund of values added tax to taxable persons not established in the territory of the country . . . . . . . . . . . . 47 VAT rates in member states. ...... . . 79 Proposal for a seventh Council directive on the harmoni- Intertax / Index 1978 1

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