The Netherlands: What Are the Right Comparators under Article 63 TFEU When Assessing a Dividend Withholding Tax Refund Claim? - Cases C-10/14 (Miljoen), C-14/14 (X), and C-17/14 (Société Générale)

Research output: Chapter in Book/Report/Conference proceedingChapterScientificpeer-review

Original languageEnglish
Title of host publicationECJ-Recent Developments in Direct Taxation 2014
EditorsMichael Lang, Pasquale Pistone , Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck
Place of PublicationVienna
PublisherLinde Verlag
Pages121-168
Number of pages48
Volume91
ISBN (Electronic)978-3-7094-0682-3
ISBN (Print)978-3-7073-3316-9
Publication statusPublished - 2015

Publication series

NameSeries on International Tax Law

Keywords

  • European Tax Law

Cite this

Kemmeren, E. (2015). The Netherlands: What Are the Right Comparators under Article 63 TFEU When Assessing a Dividend Withholding Tax Refund Claim? - Cases C-10/14 (Miljoen), C-14/14 (X), and C-17/14 (Société Générale). In M. Lang, P. P., A. Rust, J. Schuch, C. Staringer, & A. Storck (Eds.), ECJ-Recent Developments in Direct Taxation 2014 (Vol. 91, pp. 121-168). (Series on International Tax Law). Linde Verlag.