000 01093nab a2200265 c 4500
999 _c143034
_d143034
003 ES-MaIEF
005 20201019121932.0
007 ta
008 201019t2020 ne ||||| |||| 00| 0|eng d
040 _aES-MaIEF
_bspa
_cES-MaIEF
041 _aeng
100 1 _968480
_aBlokland, Wouter
245 4 _aThe role of precedents in Netherlands tax litigation
_c Wouter Blokland, Coen Maas and Peter Wattel
_hElectrónico
260 _c2019
500 _aDisponible únicamente en formato electrónico.
500 _aResumen.
520 _aThis 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).
650 4 _942371
_aDERECHO PROCESAL TRIBUTARIO
650 4 _aPAISES BAJOS
_943712
650 _aJURISPRUDENCIA
_947570
700 1 _968481
_aMaas, Coen
700 1 _946012
_aWattèl, Peter Jacob
773 0 _9163583
_oBIT/2019/8
_tBulletin for International Taxation
_w(IEF)65686
_x 0007-4624
_gv. 73, n. 8, August 2019
942 _cRE