Denkavit Internationaal : the procedural issues : procedural issues related to filing claims for refund or credit of dividend withholding tax based on EC law

Journal
Fortuin, A.
European Union; France; Netherlands
European Taxation 2007 (Volume 47), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article discusses procedural rules and domestic and cross-border claims, influence of EC law on member states' procedural rules, and procedural issues arising from Denkavit Internationaal and EC law compatibility.