Caserta National reports Belgium Brazil France Italy (1) Italy (2) Italy (3) Italy (4) Luxembourg Netherlands Sweden Thematic reports 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 Miscellaneous John Tiley's Preliminary discussion notes Questions and overview of country responses
