Processing...
Continue shopping Go to cart

Poland - Collective Investment Schemes Claiming a Withholding Tax Refund in the European Union (in Particular, Poland)

Country:
Poland
Author:
M. Kostowska; S. Gnutzmann
Issue:
European Taxation, 2019 (Volume 59), No 11
Published:
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.
 
Order Article