The role of precedents in Netherlands tax litigation Wouter Blokland, Coen Maas and Peter Wattel Electrónico
By: Blokland, Wouter.
Contributor(s): Maas, Coen | Wattèl, Peter Jacob.
Material type: ArticlePublisher: 2019Subject(s): DERECHO PROCESAL TRIBUTARIO | PAISES BAJOS | JURISPRUDENCIA In: Bulletin for International Taxation v. 73, n. 8, August 2019Summary: 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).Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2019/8-4 (Browse shelf) | Available | BIT/2019/8-4 |
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).
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