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INTERNATIONAL 'Exchange of information within the EU', Joseph Lurie, Hans Keijzer, Carlo Galli and Charles Haccius, Tax Planning lnternational Review, 199718, p. 3 Analysis of the formal mechanisms for information exchange and a practical look at the United Kingdom, Italy, the Netherlands and Ireland. 'Commentary by the Futura Participations case', Dennis M. Weber and Oscar M.Q. Teunissen, Tax Planning International Review, 199718, p. 35 The authors give a short commentary on the Futurc~ Participations case of the ECJ. 'Regulations of the new VAT (fiscal) warehouses', Paulo Centore, International VAT Monitor, 199714, p. 155 In this article the author describes the new Italian rules on VAT warehouses suspendng the VAT liability on EC transactions with operators in different Member States when the goods are not moved from one Member State to another. 'Applicability of the EC Treaty: the first limitation of the Treaty Freedoms - Survey of this limitation in tax matters', Dennis M. Weber, European Taxation, 1997/ 8, p. 292 The first question to be answered before examining whether a given domestic legal rule is in accordance with Community law is whether or not the EC Treaty is applicable. The author analyzes the implications this has had for
EC Tax Review – Kluwer Law International
Published: Jan 21, 1997
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