Einde inhoudsopgave
Agreement between the Kingdom of the Netherlands the Kingdom of Bahrain for the reciprocal exemption with respect to taxes on income and profits derived from international air transport
Article 6 Refund
Geldend
Geldend vanaf 06-07-2011
- Bronpublicatie:
05-02-2007, Trb. 2007, 39 (uitgifte: 09-03-2007, kamerstukken/regelingnummer: -)
- Inwerkingtreding
06-07-2011
- Bronpublicatie inwerkingtreding:
18-08-2011, Trb. 2011, 134 (uitgifte: 18-08-2011, kamerstukken/regelingnummer: -)
- Vakgebied(en)
Internationaal belastingrecht (V)
Vervoersrecht / Luchtvervoer
Where tax has been levied and collected by a Contracting State contrary to the provisions of this Agreement, applications for the refund of tax have to be lodged with the competent authority of that State within a period of three years after the expiration of the calendar year in which the tax has been levied and the tax so collected shall be refunded within six months from the date of such application.