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 Remedies in European Tax Law
Legal Remedies in 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 Legal Remedies in European Tax Law write by Pasquale Pistone. This book was released on 2009. Legal Remedies in European Tax Law available in PDF, EPUB and Kindle. Until now the topic of legal remedies in European direct tax law has been significantly underexposed within the academic tax community. This book aims at filling this gap by providing the typical approaches to European tax law with a general vision on European law, and puts together theory and practice, but also includes contributions on selected relevant issues arising in the protection of taxpayers' rights.
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.
EU Tax Law
EU 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 EU Tax Law write by Juliane Kokott. This book was released on 2020. EU Tax Law available in PDF, EPUB and Kindle.
European Tax Law
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 European Tax Law write by B. J. M. Terra. This book was released on 2008. European Tax Law available in PDF, EPUB and Kindle. The completely revised sixth edition of this leading work brings its comprehensive and systematic survey of European Tax Law up to December 2011. With its thorough and critical discussion of the EU tax rules in force and of the European Court's case law in tax matters, it surpasses every other source in its clarification and analysis of the implications of the Treaties on European Union and on the functioning of the EU for national taxation, and of EU tax harmonization policy. Its in-depth coverage includes: 1. the consequences of the TFEU and of general EU law principles for national tax law, tax treaties, national (tax) procedure, State liability, and the national budget, as shown by the case law of the Court of Justice of the EU; 2. EU harmonization and coordination policies as regards both indirect and direct taxes, including soft law; 3. EU law in force and proposed on indirect taxes (Value Added Tax, Community Customs Code, Excises and Energy Taxation, Capital Duty, and the Financial Transactions Tax proposal); 4. EU law in force and proposed on direct taxes (Parent-Subsidiary Directive, Tax Merger Directive, Interest and Royalties Directive, Transfer Pricing Arbitration Convention, Savings Interest Directive, and the CCCTB proposal); 5. tax aspects of the EEIG, the SE, and the SCE; and 6. administrative cooperation and recovery assistance between the Member States. Procedural matters and the extent of judicial protection are emphasized throughout the book's three parts: I. general EU law and taxation; II. positive integration; and III. negative integration of direct taxation. Prized in previous editions as the reference book for tax and EU law practitioners, tax administrators, the judiciary, academics, and tax or EU law policymakers, this new edition will continue to be of immense value to all tax and EU law professionals.
