National Legal Presumptions and European Tax Law

About this book: National Legal Presumptions and European Tax Law is a unique 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 courts 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. Whats in this book: Referring to both legal theory and relevant case laws, the author assesses whether and to what extent nat

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National Legal Presumptions and European Tax Law

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