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National Legal Presumptions and European Tax Law
Claudia Sano
National Legal Presumptions and European Tax Law
Claudia Sano
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
294 pages
Mídia | Livros Hardcover Book (Livro com lombada e capa dura) |
Lançado | 4 de dezembro de 2017 |
ISBN13 | 9789041166135 |
Editoras | Kluwer Law International |
Páginas | 294 |
Dimensões | 160 × 246 × 23 mm · 675 g |
Idioma | English |
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