Caserta Belgium Brazil France Italy (1) Italy (2) Italy (3) Italy (4) Luxembourg Netherlands Sweden The concept of tax in EU member states The concept of tax in EU law M. Lang - "Taxes covered" - What is a "tax" according to Article 2 of the OECD Model? J.E. Farrell - The concept of tax in the World Trade Organisation Agreements K. van Raad - The concept of tax in the OECD Model John Tiley's Preliminary discussion notes Questions and overview of country responses
