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The Resource National legal presumptions and European tax law

National legal presumptions and European tax law

Label
National legal presumptions and European tax law
Title
National legal presumptions and European tax law
Creator
Subject
Language
eng
Summary
Determining the burden of proof in tax law cases is usually what contributes most to the case's 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. Referring to both legal theory and relevant case law, the author assesses whether and to what extent national legal presumptions may be deemed to be consistent with EU law, and when this is not the case, under which conditions they may be reconciled. The analysis unfolds along such avenues as the following: - the meaning of the concept of legal presumption as developed by legal theory and authoritative academic literature; - special considerations regarding presumptions in customs law, VAT, and direct taxation (harmonized and unharmonized); - how tax authorities use presumptions to simplify the assessment of tax and tackle tax avoidance or evasion, particularly in cross-border situations; - justifications asserted by the Member States in relation to restrictions on fundamental freedoms; and - standards of compatibility for national legal presumptions with EU law resulting from CJEU case law. With reference to national experience, using Italy and Belgium as specific examples, the analysis culminates in an elaboration of criteria for legal presumptions capable of meeting the test of compatibility with EU law
http://library.link/vocab/creatorName
Sanò, C
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
Series statement
EUCOTAX series on European taxation
Series volume
volume 56
http://library.link/vocab/subjectName
  • EU law
  • EU tax law
  • case law
  • ECJ case law
  • tax avoidance
  • customs law
  • VAT
  • direct tax
  • fundamental freedoms
Label
National legal presumptions and European tax law
Instantiates
Publication
Extent
xvi, 271 p.
Isbn
9789041166135
Isbn Type
(print)
Label
National legal presumptions and European tax law
Publication
Extent
xvi, 271 p.
Isbn
9789041166135
Isbn Type
(print)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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