Convention between the Kingdom of the Netherlands and the United States of America for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on estates and inheritances:artikel 12

Article 12 Limitation on claims for credit or refund

Geldend

Documentgegevens:

Geldend vanaf 03-02-1971

Bronpublicatie:: 15-07-1969, Trb. 1969, 221 (uitgifte: 19-11-1969, kamerstukken/regelingnummer: -)
Inwerkingtreding: 03-02-1971
Bronpublicatie inwerkingtreding:: 17-02-1971, Trb. 1971, 33 (uitgifte: 01-01-1971, kamerstukken/regelingnummer: -)
Vakgebied(en): Internationaal belastingrecht (V)
Internationaal belastingrecht / Voorkoming van dubbele belasting
Internationaal belastingrecht / Belastingverdragen
Schenk- en erfbelasting (V)

(1)

Any claim for credit or for refund of tax founded on the provisions of this Convention shall be made before the expiration of the latest of:

(a): The time for the making of a claim for refund of tax under the laws of the State to which the claim for credit or refund is made;
(b): Five years from the date of death of the decedent in respect of whose estate the claim is made; or
(c): One year after final determination and payment of tax for which any credit under Article 11 is claimed, provided that the determination and payment are made within 10 years of the date of death of the decedent.

(2)

Any refund based on the provisions of this Convention shall be made without payment of interest on the amount so refunded.