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Submitted on: 28 September 2000.
Revised on: 12 December 2000.
Accepted on: 18 January 2001.
___________________EC Tax Review---KLUWER LAW INT
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Submitted on: 04 May 2000.
Revised on: 10 July 2000.
Accepted on: 31 July 2000.
___________________EC Tax Review---KLUWER LAW INT