@inbook{6c9864173983491592914f8205c59779,
title = "Chapter 13, Administrative Cooperation in the Assessment ans Recovery of Direct Tax Claims",
author = "Sigrid Hemels",
year = "2018",
language = "English",
isbn = "9789013133592",
series = "fed fiscale studieserie",
pages = "279--309",
editor = "P.J. Wattel and O. Marres and H. Vermeulen",
booktitle = "Terra/Wattel European Tax Law , vol. 1 General topics and direct taxation, Student Edition",
publisher = "Wolters Kluwer",
address = "Netherlands",
}