The Resource Oriktig uppgift - upplysningsskyldighet och bevisbörda

Oriktig uppgift - upplysningsskyldighet och bevisbörda

Label
Oriktig uppgift - upplysningsskyldighet och bevisbörda
Title
Oriktig uppgift - upplysningsskyldighet och bevisbörda
Creator
Subject
Language
eng
Summary
Incorrect statement - obligation to inform and burden of proof. Discussion of three aspects of the regulation on incorrect statements in the income tax return: the obligation to inform the tax authorities about additional information in order to determine a correct tax liability ; the burden of proof that lies upon the tax authorities when deciding on incorrect statements; and, the question about incorrect statements and legal aspects. The discussion is based on precedents from the Supreme Administrative Court (Regeringsrätten)
Citation source
In: Skattenytt. - Uppsala. - Vol. 50 (2000),
http://library.link/vocab/creatorName
Möller, L
Geographic coverage
Europe
Language note
Swedish
http://library.link/vocab/subjectName
  • burden of proof
  • information duty
  • tax authorities
Label
Oriktig uppgift - upplysningsskyldighet och bevisbörda
Instantiates
Publication
Label
Oriktig uppgift - upplysningsskyldighet och bevisbörda
Publication

Library Locations

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