National legal presumptions and European tax law
By: Claudia Sanò
Series: Eucotax series on European taxation -- volume 56; Eucotax series on European taxation -- 56
Publisher: Kluwer Law International B.V.
Published: 2018
Place of publication: Alphen aan den Rijn, The Netherlands
Language: eng
Number of pages: 271
ISBN-13: 9789041166135; 9789041166234; 9789041188211
Subjects: Taxation; Law and legislation; Presumptions (Law); Steuerrecht; 86.61 taxation law; Europäische Union
Description: National Legal Presumptions and European Tax Law' is an analysis of a complex issue in European tax law. Determining the burden of proof in tax law cases is what contributes most to the cases' outcome. Legal presumptions -- those inferences that are laid down in the law rather than being the result of the court's reasoning -- play a critical role in such determinations. This book uncovers the details of such presumptions which are shared among European tax law systems, thus revealing a remarkably clear path through the course of a tax law case in any Member State in the context of EU law.
Notes: Includes bibliographical references (pages 257-271).
Table of contents: title: Foreword -- Introduction:; title: The concept of legal presumption in the perspective of EU tax law --; title: A common understanding of the concept of legal presumption and its relevance in the domain of taxation --; title: National tax law presumptions and EU law : coexistence or conflict? --; title: National legal presumptions in customs law --; title: National legal presumptions in VAT law --; title: National legal presumptions in harmonized direct taxation --; title: National legal presumptions in direct taxation ---- Conclusion.