MISCELLANEOUS SOUTH EAST ASIAN CUCURBIT NEWS

DE WILDE, W.J.J.O. & DUYFES, B.E.E. 2008. Miscellaneous South East Asian cucurbit news. Reinwardtia 12(4):267 – 274. –– This paper contains corrections, additions, and name changes in several genera, which became apparent since previous publications by the authors in these genera.(1) Baijiania A.M. Lu & J.Q. Li: a range-extension(2) Benincasa Savi: a name change(3) Diplocyclos (Endl.) T. Post & Kuntze: lectotypification of the synonym Ilocania pedata Merr.(4) Gymnopetalum Arn.: a name change, designation of two neotypes, a new record(5) Hodgsonia Hook. f. & Thomson: a new subspecies(6) Indomelothria W.J. de Wilde & Duyfjes: the largest fruits(7) Trichosanthes L.: three new varieties, a name change, amendments of fruit descriptionss, and a range-extension(8) Zehneria Endl.: a new species from Mindanao

Fluctuations of the local density of states probe localized surface plasmons on disordered metal films

We measure the statistical distribution of the local density of optical states (LDOS) on disordered semi-continuous metal films. We show that LDOS fluctuations exhibit a maximum in a regime where fractal clusters dominate the film surface. These large fluctuations are a signature of surface-plasmon localization on the nanometer scale

FII 2 and the applicable freedoms of movement in third country situations

In this article, the authors discuss the approach that the Court of Justice of the European Union (CJEU) adopts in deciding which of the European treaty freedoms apply to third country situations. On 13 November 2012 the CJEU delivered a landmark ruling on this matter in the Test Claimants in the FII Group Litigation case. The CJEU observed that if the tax legislation in question is of a general nature then the free movement of capital also applies where EU resident entities derive taxable proceeds from majority interests held in companies resident in third countries. In reaching this conclusion, the CJEU adopted an approach that seems to differentiate from that applied in earlier judgments. Moreover, the CJEU’s findings clearly differ from the approach taken by the Dutch Supreme Court in various recent judgments. The Dutch Supreme Court considers external cross-border investments in majority shareholding interests as acts of establishment, which are not protected under EU law, because the freedom of establishment does not apply to third country situations. Assessing EU jurisprudence, the authors seek to answer the question which treaty freedom applies in cases involving the direct taxation of proceeds from cross-border third-country corporate shareholding interests; and where does the approach adopted by the CJEU differ from that of the Dutch Supreme Court? The authors further address some potential consequences that the CJEU case law on this matter could have on the future interpretation of the freedom of capital

“Met de kennis van nu...” (deel I)

Op 13 november 2012 heeft het Hof van Justitie van de Europese Unie (HvJ) voor de tweede keer arrest gewezen in de zaak Test Claimants in the FII Group Litigation (‘FII 2’).3 Het HvJ beantwoordt opnieuw vragen over de unierechtelijke houdbaarheid van de voormalige Britse regeling ter voorkoming van economisch dubbele belasting bij 'inbound' dividenden. Het arrest is in meerdere opzichten interessant. Zo gaat het HvJ nader in op de (on)verenigbaarheid van de Britse verrekenings- en vrijstellingsmethoden met de verdragsvrijheden. Dit aspect laten wij in deze bijdrage echter liggen

“Met de kennis van nu...” (deel II) Over FII 2, gewezen arresten en wat mogelijk nog volgt

Op 13 november 2012 heeft het Hof van Justitie van de Europese Unie (HvJ) voor de tweede keer arrest gewezen in de zaak Test Claimants in the FII Group Litigation (‘FII 2’).3 In deel 1 van onze bijdrage hebben wij dit arrest nader geanalyseerd. Uit FII 2 blijkt dat generiek werkende fiscale maatregelen in derdelandsituaties onder de werking van de kapitaalverkeersvrijheid vallen en daarmee materieel op hun (on)verenigbaarheid met deze vrijheid kunnen worden getoetst. Het HvJ is daarmee een andere weg in geslagen, dan die de Hoge Raad in enkele arresten heeft gevolgd.4 Achteraf bezien had de Hoge Raad de aan hem voorgelegde derdelandsituaties inhoudelijk op unierechtelijke merites moeten toetsen. Hij kon, zo blijkt nu, niet volstaan met de overweging dat de vrijheden niet gelden voor aandeelhouders met een zeggenschapsbelang in een derdelandsituatie. En nu? Wat zijn de implicaties? Naar onze indruk heeft FII 2 effecten voor zowel de fiscale rechtstoepassing in het verleden als die in de toekomst

Dissolved carbon dioxide in Dutch coastal waters

The role of shelf seas in global carbon cycling is poorly understood. The dissolved inorganic carbon system and air-sea exchange of carbon dioxide (CO2) are described for the Dutch coastal zone in September 1993. The inorganic carbon chemistry was affected by tidal mixing, wind speed, wind direction, freshwater input, stratification and coastal upwelling. Surface water had a variable fugacity of carbon dioxide (fCO2) between 300 and 800 μatm with short-term changes partly related to the tidal cycle. High contents of dissolved inorganic carbon (DIC) and CO2 in relatively saline water probably originated from mineralisation of accumulated organic matter in water and sediments farther out at sea and transport of water enriched in DIC into the coastal zone by upwelling. Air-sea exchange of CO2 ranged from —20 to 60 mmol m−2 day−1. These fluxes are critically discussed in the light of potential stratification. It is not possible to assess from this study whether the Dutch coastal zone is a net sink or source for atmospheric CO2

MISCELLANEOUS SOUTH EAST ASIAN CUCURBIT NEWS II

DE WILDE, W.J.J.O & DUYFJES, B.E.E. 2009. Miscellaneous South East Asian Cucurbit news II. Reinwardtia 12(5): 405–414. — This paper contains corrections, additions, new taxa, or new records in several genera, which became apparent since previous publications by the authors in these genera.(1) Diplocyclos (Endl.) Post & Kuntze: a new variety in Diplocyclos palmatus (L.) C. Jeffrey(2). Pilogyne Schrad.: re-instatement of this genus name for SE Asian species formerly in Zehneria Endl., with the description of a new species from the Philippines(3) Thladiantha Bunge: Thladiantha nudiflora Forbes & Hemsley, new for Malesia(4) Trichosanthes L.: three subspecies in Trichosanthes tricuspidata Lour