+Article 1 16.

Article 1 16.

The source State shall repay the excess tax withheld at source within one year following due receipt of the application and such supporting information as it may reasonably ask for. If the tax withheld at source has not been refunded within that period, the receiving company or permanent establishment shall be entitled on expiry of the year in question to interest on the tax which is refunded at a rate corresponding to the national interest rate to be applied in comparable cases under the domestic law of the source State.

1. Visão geral

Título	Regulamentação

1.1 Referências

1.2 Requisitos identificados

1.3 Normas relacionadas

2. Requisitos identificados

Requisitos
Fonte	Requisito

3. Normas relacionadas

Normas
Fonte	Requisito

Builddate: 01.07.2013 00:00:00 -Doknr: CELEX:32003L0049
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