EC Tax Review V. 21

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21 EC Tax Rev. [i] (2012)

handle is hein.kluwer/ectaxrev0021 and id is 1 raw text is: VO0LUME 21 1S SUE 1 FEEBRU RYF 01 2
REVIEW
Why a Funancial Transaction Tax? Halting the Horses: EU Policy
!2 39in on the VAT Car-ousel Frau~d in
the EU Emissions Trading Sy-stem
The Commission's Proposal for at Conunon
5 System of Financial Transaction Tax:
A Legal Appraisal
17The Cross-border Taxation of Dividends in
theli Case of I ndiv idualI Portfolio 11nv estorIS:
1ssues and Possible Solutions
33VAT Pitfalls in Intra-EU Conunodity Trade
Wolters Kluwer
Law & Business