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18 EC Tax Rev. 1 (2009)

handle is hein.kluwer/ectaxrev0018 and id is 1 raw text is: REVIEW
VOLUME 18
2009-1

EDITORIAL ENQUIRIES
BJ. Kiekebeld
ben. kickcbcld@nl.ey)com
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Contents
EDITORIAL
2
Are we Heading towards an Internal Market
without Dividend Withholding Tax but with
Interest and Royalty Withholding Tax?
Some Observations on Advocate General's
Kokott Opinion in Truck Center
Luc de Broe
ARTICLES
4
Renneberg Endangers the Double Tax
Convention System or Can a Second Round
Bring Recovery?
Eric C.C M. Kemmeren
16
Ex officio Application of EC Law by National Courts
of Law in Tax Cases, Discretionary Authority or an
Obligation.?
JJ. van Dam, J.AR. van Eijsden
29
Treatment of Losses in an EU Corporate Tax Group:
Ending a Series of Unfortunate Events
Adrianto Dwi Nugroho

CASE LAW
47
Georg Koner
LEGISLATION
48
Robin Brown
Mark Persoff

EC TAX REVIEW 2009/1                                                      1

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