Applications for relief at source or the refund of the excess amount of tax have to be lodged in conformity with the laws and regulations of the Contracting State levying or having levied the tax.
XI Ad Articles 10, 11 and 12
Applications for relief at source or the refund of the excess amount of tax have to be lodged in conformity with the laws and regulations of the Contracting State levying or having levied the tax.