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  • By Bradley Phillips, Derek Hill and Emma Nendick, Herbert Smith, London
  • By Dr Dietgard Klingberg, Marius Möller and Dr Frank Schmidt, PricewaterhouseCoopers, Frankfurt and Stuttgart
  • By Massimo Agostini and Claudia Gregori, Gianni, Origoni, Grippo & Partners, Rome
  • By Chris E de Jong and Jean Pierre Viergever, Deloitte & Touche, Rotterdam
  • By David E Rossi, Deloitte & Touche, Chicago
  • By Stanley Wiseberg and Michele Zinn, KPMG, McClean, VA and Baltimore, MD
  • By Carlos Gradwohl, PricewaterhouseCoopers, New York and Mexico, Jesus Chan, PricewaterhouseCoopers, Mexico and Marc Schwartz, PricewaterhouseCoopers, Miami
  • Applications for interim measures - Suspension of operation of a decision - State aid - Existing aid scheme - Tax regime for coordination centres established in Belgium - Transitional measures.
  • Value added tax – Sixth Directive 77/388/EEC – Field of application – Factoring – Factoring company purchasing debts and assuming the risk of the debtors' default.
  • Sixth VAT Directive – Scope – Supply of services for consideration – Admission of a member to a partnership in consideration of payment of a contribution in cash.