The Resource National tax law presumptions and EU law

National tax law presumptions and EU law

Label
National tax law presumptions and EU law
Title
National tax law presumptions and EU law
Creator
Subject
Language
eng
Summary
This article discusses the meaning and relevance of the concept on national juridical traditions, and analyses the case law of the Court of Justice of the European Union (CJEU) concerning the repayment of unduly levied taxes. It also examines the most relevant CJEU case law on legal presumptions in different tax matters (customs law, VAT, direct taxation). Finally, some general conclusions are developed on the overall approach to national tax law presumptions in the context of EU law, with an eye to national experiences
Citation source
In: EC tax review. - Alphen aan den Rijn. - Vol. 23 (2014),
http://library.link/vocab/creatorName
Sanò, C
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • ECJ case law
  • EU law
  • domestic tax law
Label
National tax law presumptions and EU law
Instantiates
Publication
Label
National tax law presumptions and EU law
Publication

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