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Previous	OP 2141-B/2009/3-1 Recent case law of the ECJ in direct taxation	OP 2141-B/2009/3-2 EC law and investment funds	OP 2141-B/2009/3-3 The Papillon case	OP 2141-B/2009/3-4 Truck Center : Belgian withholding tax on interest payments to non - resident companies does not violate EC law	OP 2141-B/2009/4-1 Interaction between the interpretation of the non - discrimination provisions in tax treaties and in the EC Treaty	OP 2141-B/2009/4-2 Are there reasons to convert reverse discrimination into a prohibited measure ?	OP 2141-B/2009/5-1 A European perspective on tax recovery in cross - border situations	Next

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Biblioteca del Instituto de Estudios Fiscales

Truck Center : Belgian withholding tax on interest payments to non - resident companies does not violate EC law a critical look at ECJ's judgment in Truck Center Luc De Broe, Niels Bammens