Título de la Revista: EUROPEAN TAXATION: Official Journal of the Confédération fiscale Européenne
Año........................:1999
Número..................:9
Volumen................: 39

---

INSTRUCCIONES PARA PEDIR COPIA DE UN ARTICULO

---

ARTICLES
BELGIUM:
UNCERTAINTIES IN THE INTERPRETATION OF THE GENERAL ANTI-AVOIDANCE STATUTE 338
Prof. Luc Hinnekens
This article examines a number of legal issues and controversies surrounding the 1993 general anti-
avoidance statute.
EUROPEAN UNION:
EC STATE AID RULES AND TAX INCENTIVES: A U-TURN IN COMMISSION POLICY? (Part II)343
Carlo Pinto
In Part II of his article on EC provisions on state aid, the author concludes that an analysis of recent
Commission statements and actions clearly shows that the Commission has changed its policy as to
the assessment of the compatibility of tax incentives with the EC Treaty state aid rules. Part I
appeared in 39 European Taxation 8 (1999).
NETHERLANDS:
UNDER-MINISTER OF FINANCE PUBLISHES DETAILS ON NON-STANDARD RULINGS 355
Dr Rijkele Betten
The author summarizes and comments on information made public by the Netherlands Under-Minis-
ter of Finance in a Resolution of 18 June 1999.
EC UPDATE
WHAT'S GOING ON IN...
AUSTRIA:
TAX REFORM 2000 358
Anja Taferner
A recent law amended the Individual Income Tax Act, Corporate Income Tax Act, Value Added Tax
Act and several other tax laws. This note analyses the changes.
LUXEMBOURG:
NEW LAW ON PENSION FUNDS 361
Jean Schaffner
The main provisions of a law on international pension funds adopted by Luxembourg on 8 June 1999
are discussed.
CUMULATIVE INDEX 367

---

PARA ENVIAR PETICION: