Sanò, Claudia
Allocation of the burden of proof under the anti-abuse rule of the Parent-Subsidiary Directive according to the most recent ECJ sase law / Claudia Sanò .-- , 2018
Resumen.
The author examines the judgment rendered by the ECJ in the Deister Holding and Juhler Holding cases and its implications, with special regard to the allocation of the burden of proof between the tax authorities and the taxpayer. The author aims to investigate whether and to what extent Member States - in light of the most recent ECJ case law - are entitled to enact domestic anti-abuse rules which presume that abuse occurred under the Parent-Subsidiary Directive, as well as under the other directives on the harmonization of company taxation.
SOCIEDADES
SUCURSALES
IMPUESTOS
PRUEBA
PREVENCION
UNION EUROPEA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
ELUSION FISCAL
EC Tax Review 0928-2750 [print] v. 27, Issue 5, October 2018, p. 267-279
Allocation of the burden of proof under the anti-abuse rule of the Parent-Subsidiary Directive according to the most recent ECJ sase law / Claudia Sanò .-- , 2018
Resumen.
The author examines the judgment rendered by the ECJ in the Deister Holding and Juhler Holding cases and its implications, with special regard to the allocation of the burden of proof between the tax authorities and the taxpayer. The author aims to investigate whether and to what extent Member States - in light of the most recent ECJ case law - are entitled to enact domestic anti-abuse rules which presume that abuse occurred under the Parent-Subsidiary Directive, as well as under the other directives on the harmonization of company taxation.
SOCIEDADES
SUCURSALES
IMPUESTOS
PRUEBA
PREVENCION
UNION EUROPEA
TRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
JURISPRUDENCIA
ELUSION FISCAL
EC Tax Review 0928-2750 [print] v. 27, Issue 5, October 2018, p. 267-279