National Legal Presumptions and European Tax Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook National Legal Presumptions and European Tax Law write by Claudia Sanò. This book was released on 2016-04-24. National Legal Presumptions and European Tax Law available in PDF, EPUB and Kindle. Determining the burden of proof in tax law cases is usually what contributes most to the case’s 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 very useful 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. Referring to both legal theory and relevant case law, the author assesses whether and to what extent national legal presumptions may be deemed to be consistent with EU law, and when this is not the case, under which conditions they may be reconciled. The analysis unfolds along such avenues as the following: – the meaning of the concept of legal presumption as developed by legal theory and authoritative academic literature; – special considerations regarding presumptions in customs law, VAT, and direct taxation (harmonized and unharmonized); – how tax authorities use presumptions to simplify the assessment of tax and tackle tax avoidance or evasion, particularly in cross-border situations; – justifications asserted by the Member States in relation to restrictions on fundamental freedoms; and – standards of compatibility for national legal presumptions with EU law resulting from CJEU case law. With reference to national experience, using Italy and Belgium as specific examples, the analysis culminates in an elaboration of criteria for legal presumptions capable of meeting the test of compatibility with EU law. As an in-depth investigation of possible inconsistencies and conditions for the coexistence of EU and Member State tax law, this book will be welcomed by both taxation authority officials and taxpayer counsel. The understanding it imparts on the actual impact of EU law on the recourse to legal presumptions by national tax legislatures and the protection of European taxpayers is unsurpassed.
Legal Presumptions in National Tax Systems (Italy and Belgium) and in EU Law
Legal Presumptions in National Tax Systems (Italy and Belgium) and in EU Law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Legal Presumptions in National Tax Systems (Italy and Belgium) and in EU Law write by Claudia Sanó. This book was released on 2013. Legal Presumptions in National Tax Systems (Italy and Belgium) and in EU Law available in PDF, EPUB and Kindle.
Human Rights and Taxation in Europe and the World
Human Rights and Taxation in Europe and the World - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Human Rights and Taxation in Europe and the World write by Georg Kofler. This book was released on 2011. Human Rights and Taxation in Europe and the World available in PDF, EPUB and Kindle. Resumen del editor: "The increasing globalization and the restructuring of the European legal framework by the Treaty of Lisbon are important factors to suggest that the traditional separation of spheres between taxation and human rights should be revisited. This book examines the issues surrounding the impact of the Lisbon Treaty on the guarantee and enforcement of human rights in the area of EU (tax) law and explores the possible development and potential impact of human rights in the field of taxation in this age of global law."
Introduction to European Union internal market law
Introduction to European Union internal market law - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Introduction to European Union internal market law write by . This book was released on 2017-12-01. Introduction to European Union internal market law available in PDF, EPUB and Kindle. Il libro costituisce un’introduzione al diritto del mercato interno europeo ed illustra e analizza l’evoluzione della disciplina del mercato interno e le sue caratteristiche e categorie giuridiche principali (Cap. 1 – Raffaele Torino), la libera circolazione delle merci (Cap. 2 – Federico Raffaele), la libera circolazione delle persone (Cap. 3 – Filippo Palmieri), la libera prestazione dei servizi e il diritto di stabilimento (Cap. 4 – Arianna Paoletti) e la libera circolazione dei capitali e dei pagamenti (Cap. 5 – Ilaria Ricci).
Legal Aspects of the European System of Central Banks
Legal Aspects of the European System of Central Banks - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Legal Aspects of the European System of Central Banks write by Liber Amicorum. This book was released on 2005. Legal Aspects of the European System of Central Banks available in PDF, EPUB and Kindle. "The book contains a collection of articles on the European Union and the European System of Central Banks (ESCB), the Eurosystem, monetary law, central bank independence and central bank statutes as well as on financial law. The authors are current or former members of the Legal Committee of the ESCB (LEGCO). This book commemorates ten years of work by the Working Group of Legal Experts of the European Monetary Institute and by the LEGCO. It is dedicated to Mr Paolo Zamboni Garavelli, former Head of the Legal Department at the Banca d'Italia and member of LEGCO, who died in 2004."--Editor.
