ST/ECJ: In case of an application for refund, it need not necessarily be signed by assessee in person and signature of an agent may be sufficient for that purpose

ST/ECJ: In case of an application for refund, it need not necessarily be signed by assessee in person and signature of an agent may be sufficient for that purpose



[2013] 36 taxmann.com 301 (ECJ)
EUROPEAN COURT OF JUSTICE
Yaesu Europe BV
v.
Bundeszentralamt fur Steuern