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)

Eric Kemmeren

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 proceeding › Chapter › Scientific › peer-review

Original language	English
Title of host publication	ECJ-Recent Developments in Direct Taxation 2014
Editors	Michael Lang, Pasquale Pistone , Alexander Rust, Josef Schuch, Claus Staringer, Alfred Storck
Place of Publication	Vienna
Publisher	Linde Verlag
Pages	121-168
Number of pages	48
Volume	91
ISBN (Electronic)	978-3-7094-0682-3
ISBN (Print)	978-3-7073-3316-9
Publication status	Published - 2015

Publication series

Name	Series 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.

Kemmeren, Eric. / 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). ECJ-Recent Developments in Direct Taxation 2014. editor / Michael Lang ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Claus Staringer ; Alfred Storck. Vol. 91 Vienna : Linde Verlag, 2015. pp. 121-168 (Series on International Tax Law).

@inbook{00a3354b7f2049b082ac97f2f3abdc56,

title = "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 (Soci{\'e}t{\'e} G{\'e}n{\'e}rale)",

keywords = "European Tax Law",

author = "Eric Kemmeren",

year = "2015",

language = "English",

isbn = "978-3-7073-3316-9",

volume = "91",

series = "Series on International Tax Law",

publisher = "Linde Verlag",

pages = "121--168",

editor = "Michael Lang and {Pasquale Pistone} and Alexander Rust and Schuch, {Josef } and Claus Staringer and Alfred Storck",

booktitle = "ECJ-Recent Developments in Direct Taxation 2014",

}

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, PP, A Rust, J Schuch, C Staringer & A Storck (eds), ECJ-Recent Developments in Direct Taxation 2014. vol. 91, Series on International Tax Law, Linde Verlag, Vienna, pp. 121-168.

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). / Kemmeren, Eric.
ECJ-Recent Developments in Direct Taxation 2014. ed. / Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Claus Staringer; Alfred Storck. Vol. 91 Vienna: Linde Verlag, 2015. p. 121-168 (Series on International Tax Law).

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific › peer-review

TY - CHAP

T1 - The Netherlands

T2 - 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)

AU - Kemmeren, Eric

PY - 2015

Y1 - 2015

KW - European Tax Law

M3 - Chapter

SN - 978-3-7073-3316-9

VL - 91

T3 - Series on International Tax Law

SP - 121

EP - 168

BT - ECJ-Recent Developments in Direct Taxation 2014

A2 - Lang, Michael

A2 - null, Pasquale Pistone

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Staringer, Claus

A2 - Storck, Alfred

PB - Linde Verlag

CY - Vienna

ER -

Kemmeren E. 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 Lang M, PP, Rust A, Schuch J, Staringer C, Storck A, editors, ECJ-Recent Developments in Direct Taxation 2014. Vol. 91. Vienna: Linde Verlag. 2015. p. 121-168. (Series on International Tax Law).