National Legal Presumptions and European Tax Law

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.

• | Author: Claudia Sanò
• | Publisher: Kluwer Law International
• | Publication Date: Dec 04, 2017
• | Number of Pages: NA pages
• | Language: English
• | Binding: Hardcover
• | ISBN-10: 9041166130
• | ISBN-13: 9789041166135