Number 5 - 2007 contains the following:
 

On 14 December 2006, the European Court of Justice (ECJ) gave its decision in the case of Denkavit Internationaal BV, Denkavit France SARL v. Ministre de l'Économie, des Finances et de l'Industrie. In this Special Issue of European Taxation, the guest editor, Prof. Frans Vanistendael, and a distinguished group of authors comment, inter alia, on the Denkavit Internationaal decision itself and the implications for dividend payments, procedure and practice, and ECJ case law.

On 1 January 2007, Bulgaria and Romania acceded to the European Union. This article examines the tax system of Romania in relation to the acquis communautaire. An article in European Taxation 4/2007 considered Bulgaria in this respect.

The author considers the recent amendments that have been made to the regime for quoted real estate investment companies (sociétés d'investissement immobilier coté) and the implications of these changes.

Slovak tax legislation has recently been subject to amendments that have effect from 1 January 2007. In this respect, the authors wish to draw attention to the most significant amendments to the Income Tax Act and the Value Added Tax Act.