id	sid	eid	entity	type
eistud-25724	1	1	69	CARDINAL
eistud-25724	1	2	1822	DATE
eistud-25724	1	3	8402	CARDINAL
eistud-25724	1	4	european	NORP
eistud-25724	1	5	2009	DATE
eistud-25724	2	1	3	CARDINAL
eistud-25724	2	2	european union	ORG
eistud-25724	2	3	junevičius barbora	PERSON
eistud-25724	2	4	kaunas university of technology	ORG
eistud-25724	2	5	institute of europe	ORG
eistud-25724	2	6	eu	ORG
eistud-25724	6	1	the european union	ORG
eistud-25724	7	1	new year’s	DATE
eistud-25724	7	2	day 1993	DATE
eistud-25724	7	3	european	NORP
eistud-25724	9	1	european	NORP
eistud-25724	14	1	europe	LOC
eistud-25724	15	1	european	NORP
eistud-25724	17	1	the european union	ORG
eistud-25724	17	2	eu	ORG
eistud-25724	19	1	ireland	GPE
eistud-25724	19	2	eu	ORG
eistud-25724	20	1	germany	GPE
eistud-25724	21	1	greece	GPE
eistud-25724	21	2	portugal	GPE
eistud-25724	22	1	eu	ORG
eistud-25724	23	1	eu	ORG
eistud-25724	23	2	at least 15 percent	PERCENT
eistud-25724	26	1	eu	ORG
eistud-25724	26	2	european	NORP
eistud-25724	27	1	maastricht	PERSON
eistud-25724	28	1	europe	LOC
eistud-25724	31	1	european	NORP
eistud-25724	32	1	2009	DATE
eistud-25724	36	1	european union	ORG
eistud-25724	37	1	eu	GPE
eistud-25724	38	1	eu	ORG
eistud-25724	39	1	eu	GPE
eistud-25724	40	1	eu rome treaty	EVENT
eistud-25724	40	2	european union	ORG
eistud-25724	40	3	2nd	ORDINAL
eistud-25724	41	1	emu	ORG
eistud-25724	43	1	eu	ORG
eistud-25724	49	1	hidden.(90	NORP
eistud-25724	49	2	c-393/98 the general harmonization	ORG
eistud-25724	49	3	94	CARDINAL
eistud-25724	49	4	95	CARDINAL
eistud-25724	49	5	ec	ORG
eistud-25724	50	1	article 94	LAW
eistud-25724	51	1	european	NORP
eistud-25724	51	2	ec	ORG
eistud-25724	51	3	article 95	LAW
eistud-25724	52	1	article 94	LAW
eistud-25724	52	2	2	CARDINAL
eistud-25724	55	1	2006/112	CARDINAL
eistud-25724	55	2	6th	ORDINAL
eistud-25724	55	3	2006/79/ec	ORG
eistud-25724	55	4	14	CARDINAL
eistud-25724	55	5	1st	ORDINAL
eistud-25724	55	6	8th	ORDINAL
eistud-25724	55	7	79/1072	CARDINAL
eistud-25724	55	8	13th	DATE
eistud-25724	55	9	86/560/eec	ORG
eistud-25724	63	1	92/83	CARDINAL
eistud-25724	64	1	92/84	CARDINAL
eistud-25724	64	2	92/79	CARDINAL
eistud-25724	65	1	92/80	CARDINAL
eistud-25724	66	1	92/81	CARDINAL
eistud-25724	66	2	1822-8402	DATE
eistud-25724	66	3	european	NORP
eistud-25724	67	1	2009	DATE
eistud-25724	72	1	2003/96/ec 	ORG
eistud-25724	76	1	eu	ORG
eistud-25724	76	2	39	CARDINAL
eistud-25724	76	3	43	DATE
eistud-25724	76	4	49	DATE
eistud-25724	76	5	56	CARDINAL
eistud-25724	76	6	ec	ORG
eistud-25724	77	1	article 18 of the treaty	LAW
eistud-25724	78	1	european	NORP
eistud-25724	78	2	eea states (	ORG
eistud-25724	78	3	iceland	GPE
eistud-25724	78	4	liechtenstein	GPE
eistud-25724	78	5	norway	GPE
eistud-25724	79	1	eu	ORG
eistud-25724	81	1	kubatova	ORG
eistud-25724	81	2	1998	DATE
eistud-25724	81	3	three	CARDINAL
eistud-25724	81	4	three	CARDINAL
eistud-25724	82	1	firstly	ORDINAL
eistud-25724	83	1	secondly	ORDINAL
eistud-25724	84	1	states.	CARDINAL
eistud-25724	86	1	2008	DATE
eistud-25724	86	2	two	CARDINAL
eistud-25724	88	1	2005	DATE
eistud-25724	89	1	ec	ORG
eistud-25724	89	2	93	CARDINAL
eistud-25724	91	1	eu	ORG
eistud-25724	93	1	the european court of justice	ORG
eistud-25724	94	1	eu	ORG
eistud-25724	95	1	ecj	PERSON
eistud-25724	96	1	ecj	PERSON
eistud-25724	97	1	eu	ORG
eistud-25724	102	1	1822-8402	DATE
eistud-25724	102	2	european	NORP
eistud-25724	103	1	2009	DATE
eistud-25724	105	1	the european union	ORG
eistud-25724	106	1	the european union	ORG
eistud-25724	106	2	european	NORP
eistud-25724	106	3	eu	ORG
eistud-25724	106	4	1970	DATE
eistud-25724	106	5	1977	DATE
eistud-25724	108	1	15%	PERCENT
eistud-25724	108	2	more than 10 percent	PERCENT
eistud-25724	109	1	below 5%	PERCENT
eistud-25724	109	2	zero	CARDINAL
eistud-25724	110	1	zero	CARDINAL
eistud-25724	110	2	6th	ORDINAL
eistud-25724	110	3	5%	PERCENT
eistud-25724	111	1	britain	GPE
eistud-25724	111	2	zero	CARDINAL
eistud-25724	112	1	1	CARDINAL
eistud-25724	112	2	1	CARDINAL
eistud-25724	112	3	eu	GPE
eistud-25724	112	4	2008	DATE
eistud-25724	112	5	july 1st	DATE
eistud-25724	112	6	austria	GPE
eistud-25724	112	7	bulgaria	GPE
eistud-25724	112	8	denmark	GPE
eistud-25724	112	9	25 25 25	TIME
eistud-25724	112	10	18	CARDINAL
eistud-25724	112	11	5	CARDINAL
eistud-25724	112	12	spain	GPE
eistud-25724	112	13	16 4/16	CARDINAL
eistud-25724	112	14	4/7	CARDINAL
eistud-25724	112	15	4/16	CARDINAL
eistud-25724	112	16	britain	GPE
eistud-25724	113	1	17,5	CARDINAL
eistud-25724	114	1	latvia	GPE
eistud-25724	114	2	18 5 5	CARDINAL
eistud-25724	114	3	5	CARDINAL
eistud-25724	114	4	poland	GPE
eistud-25724	114	5	22	CARDINAL
eistud-25724	114	6	luxembourg	GPE
eistud-25724	114	7	france	GPE
eistud-25724	114	8	slovakia	GPE
eistud-25724	114	9	slovenia	GPE
eistud-25724	114	10	8/5	CARDINAL
eistud-25724	114	11	finland	GPE
eistud-25724	114	12	8 8 17 8 8	TIME
eistud-25724	114	13	6 germany	PERCENT
eistud-25724	114	14	19 19	DATE
eistud-25724	114	15	portugal	GPE
eistud-25724	114	16	20	CARDINAL
eistud-25724	114	17	italy	GPE
eistud-25724	114	18	greece	GPE
eistud-25724	114	19	4,5	CARDINAL
eistud-25724	114	20	romania	GPE
eistud-25724	114	21	9	CARDINAL
eistud-25724	114	22	belgium	GPE
eistud-25724	114	23	19 19	DATE
eistud-25724	114	24	malta	GPE
eistud-25724	114	25	18 18 18 5	DATE
eistud-25724	114	26	19 9 19 9 19 19	TIME
eistud-25724	114	27	hungary	GPE
eistud-25724	114	28	eu	ORG
eistud-25724	115	1	luxembourg	GPE
eistud-25724	115	2	eu	ORG
eistud-25724	115	3	15%	PERCENT
eistud-25724	116	1	germany	GPE
eistud-25724	116	2	great britain	GPE
eistud-25724	116	3	spain	GPE
eistud-25724	116	4	czech republic	GPE
eistud-25724	116	5	estonia	GPE
eistud-25724	116	6	greece	GPE
eistud-25724	116	7	lithuania	GPE
eistud-25724	116	8	latvia	GPE
eistud-25724	116	9	malta	GPE
eistud-25724	116	10	holland	GPE
eistud-25724	116	11	slovakia	GPE
eistud-25724	116	12	eu	ORG
eistud-25724	116	13	austria	GPE
eistud-25724	116	14	belgium	GPE
eistud-25724	116	15	issn 1822-8402	ORG
eistud-25724	116	16	european	NORP
eistud-25724	117	1	2009	DATE
eistud-25724	118	1	denmark	GPE
eistud-25724	118	2	finland	GPE
eistud-25724	118	3	france	GPE
eistud-25724	118	4	ireland	GPE
eistud-25724	118	5	italy	GPE
eistud-25724	118	6	portugal	GPE
eistud-25724	118	7	sweden	GPE
eistud-25724	118	8	poland	GPE
eistud-25724	118	9	slovenia	GPE
eistud-25724	118	10	hungary	GPE
eistud-25724	118	11	eu	ORG
eistud-25724	119	1	november 5th, 1997	DATE
eistud-25724	119	2	the european union	ORG
eistud-25724	119	3	european commission	ORG
eistud-25724	119	4	bull	ORG
eistud-25724	120	1	6-1997	DATE
eistud-25724	120	2	the european commission	ORG
eistud-25724	120	3	europe	LOC
eistud-25724	121	1	the ecofin council of	ORG
eistud-25724	121	2	december 1st, 1997	DATE
eistud-25724	122	1	june 2000	DATE
eistud-25724	122	2	the european council	ORG
eistud-25724	123	1	european	NORP
eistud-25724	128	1	2008	DATE
eistud-25724	138	1	eu	ORG
eistud-25724	138	2	2008	DATE
eistud-25724	140	1	edward cartwright	PERSON
eistud-25724	148	1	the european union	ORG
eistud-25724	151	1	eu	ORG
eistud-25724	152	1	daniel j. mitchel	PERSON
eistud-25724	154	1	eu	ORG
eistud-25724	156	1	2008	DATE
eistud-25724	157	1	european union	ORG
eistud-25724	158	1	european	NORP
eistud-25724	158	2	2009	DATE
eistud-25724	160	1	eu	ORG
eistud-25724	162	1	the european union	ORG
eistud-25724	164	1	two	CARDINAL
eistud-25724	165	1	first	ORDINAL
eistud-25724	169	1	edward cartwright	PERSON
eistud-25724	169	2	myrna	PERSON
eistud-25724	169	3	oecd	ORG
eistud-25724	171	1	devereux	ORG
eistud-25724	171	2	lockwood	PERSON
eistud-25724	171	3	2002	DATE
eistud-25724	174	1	second	ORDINAL
eistud-25724	176	1	2002	DATE
eistud-25724	181	1	five	CARDINAL
eistud-25724	181	2	eu	ORG
eistud-25724	182	1	eu	ORG
eistud-25724	182	2	24.6%	PERCENT
eistud-25724	182	3	eu	ORG
eistud-25724	182	4	35.8%	PERCENT
eistud-25724	184	1	eu	ORG
eistud-25724	184	2	emu	ORG
eistud-25724	186	1	almost 50%	PERCENT
eistud-25724	186	2	the past 35 years	DATE
eistud-25724	189	1	two	CARDINAL
eistud-25724	190	1	first	ORDINAL
eistud-25724	191	1	second	ORDINAL
eistud-25724	192	1	eu	ORG
eistud-25724	193	1	eu	ORG
eistud-25724	194	1	eu	ORG
eistud-25724	194	2	eu	ORG
eistud-25724	195	1	eu	ORG
eistud-25724	197	1	eu	ORG
eistud-25724	201	1	1822-8402	DATE
eistud-25724	201	2	european	NORP
eistud-25724	202	1	2009	DATE
eistud-25724	203	1	cecchini paolo	PERSON
eistud-25724	203	2	92	CARDINAL
eistud-25724	204	1	baden-baden	GPE
eistud-25724	204	2	oecd	ORG
eistud-25724	204	3	1998	DATE
eistud-25724	205	1	paris	GPE
eistud-25724	206	1	oecd	ORG
eistud-25724	206	2	1998	DATE
eistud-25724	206	3	oecd	ORG
eistud-25724	207	1	1-5	CARDINAL
eistud-25724	207	2	european union	ORG
eistud-25724	208	1	vilnius 2006	ORG
eistud-25724	208	2	germany	GPE
eistud-25724	208	3	the beginning of the nineteenth century	DATE
eistud-25724	208	4	the twenty-first century	DATE
eistud-25724	209	1	carsten pallasuniversity	PERSON
eistud-25724	209	2	2002	DATE
eistud-25724	209	3	charles m. tiebout ‘s	PERSON
eistud-25724	209	4	washington university	ORG
eistud-25724	210	1	budacia lucian constantin gabriel	PERSON
eistud-25724	210	2	romania	GPE
eistud-25724	211	1	daniel j. mitchel	PERSON
eistud-25724	212	1	europe	LOC
eistud-25724	212	2	edward cartwright	PERSON
eistud-25724	212	3	myrna wooders	PERSON
eistud-25724	212	4	edward cartwright	PERSON
eistud-25724	213	1	eu	PERSON
eistud-25724	214	1	brussels	GPE
eistud-25724	214	2	7 june 2006	DATE
eistud-25724	214	3	dieter kischel	PERSON
eistud-25724	215	1	05-31-2007	DATE
eistud-25724	215	2	european	NORP
eistud-25724	216	1	54e11c3e213e7c12567200034916d/$file	CARDINAL
eistud-25724	217	1	devereux	ORG
eistud-25724	217	2	lockwood	PERSON
eistud-25724	217	3	2002	DATE
eistud-25724	218	1	the european community http://ec.europa.eu/taxation_customs/resources/	ORG
eistud-25724	219	1	mendel university	ORG
eistud-25724	219	2	brno	ORG
eistud-25724	220	1	europe	LOC
eistud-25724	220	2	european	NORP
eistud-25724	221	1	pdf the article	ORG
eistud-25724	222	1	march	DATE
eistud-25724	222	2	2009	DATE
eistud-25724	222	3	april, 2009	DATE