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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
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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