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URL: http://www.bailii.org/uk/other/journals/DEESLR/6_1909.html
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Case Note: Germany (Update)

Germany Case Note:

DOI: http://dx.doi.org/10.14296/deeslr.v6i0.1909

Abstract


19 February 2009, IV R 97/06 Federal Finance Court (Bundesfinanzhof -BFH) by Dr. Martin Eßer (Germany; statement of claim; submitted with a digital signature (qualified electronic signature); certificate; monetary limit; validity of signature).

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URL: http://www.bailii.org/uk/other/journals/DEESLR/6_1909.html