European Court challenges flat rate withholding taxation of non-resident artist: comment on the Gerritse decision - EC Tax Review View European Court challenges flat rate withholding taxation of non-resident artist: comment on the Gerritse decision by Luc Hinnekens - EC Tax Review European Court challenges flat rate withholding taxation of non-resident artist: comment on the Gerritse decision Luc Hinnekens 12 4 EC Tax Review