Blokland, Wouter
The role of precedents in Netherlands tax litigation Electrónico / Wouter Blokland, Coen Maas and Peter Wattel .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
This article examines the role of precedents in tax litigation in the Netherlands, with special reference to the case law and the statutory tasks of the Hoge Raad der Nederlanden (Supreme Court of the Netherlands).
DERECHO PROCESAL TRIBUTARIO
PAISES BAJOS
JURISPRUDENCIA
Maas, Coen
Wattèl, Peter Jacob
Bulletin for International Taxation 0007-4624v. 73, n. 8, August 2019
The role of precedents in Netherlands tax litigation Electrónico / Wouter Blokland, Coen Maas and Peter Wattel .-- , 2019
Disponible únicamente en formato electrónico.
Resumen.
This article examines the role of precedents in tax litigation in the Netherlands, with special reference to the case law and the statutory tasks of the Hoge Raad der Nederlanden (Supreme Court of the Netherlands).
DERECHO PROCESAL TRIBUTARIO
PAISES BAJOS
JURISPRUDENCIA
Maas, Coen
Wattèl, Peter Jacob
Bulletin for International Taxation 0007-4624v. 73, n. 8, August 2019