Case Note: Germany (Update) Germany Case Note: DOI: https://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). Author Biography Germany Case Note: PDF Issue Volume 6 : 2009 Section Case Notes
