National Legal Presumptions and European Tax Law

• Author(s): Claudia Sanò,
• Publisher: Kluwer Law International B.V.
• Pages: 271
• ISBN_10: 9041166130
  ISBN_13: 9789041166135
  
• Language: en
• Categories: Law / International , Law / Taxation ,

Description:...

Features

- Thorough analysis of the concept of legal presumption in the context of EU tax law

- Extensive examination of national legal presumptions' compatibility with EU law in different areas of taxation

- Comprehensive definition of criteria of compatibility, which are ultimately tested against some national provisions in force

Benefits

- Contribution to the systematization of legal presumption in the EU (tax) law framework

- Definition of the standards of evaluation of national legal presumptions by the CJEU

- Approach any national legal presumption in areas covered by EU law with the tools for detecting possible conflicts and identifying possible solutions