http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/taxnewsflash/Pages/tnf-netherlands-vat-energy-tax-refunds-in-instances-of-bad-debts.aspx
http://www.kpmg.com/Global/en/IssuesAndInsights/ArticlesPublications/taxnewsflash/Pages/tnf-netherlands-vat-energy-tax-refunds-in-instances-of-bad-debts.aspx
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