National Legal Presumptions and European Tax Law

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