2017, the Year of the Dreamers; 2018, the Year of the Realists? - EC Tax Review View 2017, the Year of the Dreamers; 2018, the Year of the Realists? by Henk van Arendonk - EC Tax Review 2017, the Year of the Dreamers; 2018, the Year of the Realists? Henk van Arendonk 27 1 EC Tax Review