Poland - Collective Investment Schemes Claiming a Withholding Tax Refund in the European Union (in Particular, Poland)
- M. Kostowska; S. Gnutzmann
- European Taxation, 2019 (Volume 59), No 11
- 2 October 2019
In this note, the authors analyse the “comparability test” applied in the context of assessing a withholding tax refund claim in Poland based on ECJ case law using a German domiciled UCITS-like fund as an example.