000			01556nab a2200301 c 4500
003			ES-MaIEF
005			20190816110636.0
007			ta
008			181123t2018 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_962972 _aSanò, Claudia
245			_aAllocation of the burden of proof under the anti-abuse rule of the Parent-Subsidiary Directive according to the most recent ECJ sase law _c Claudia Sanò
260			_c2018
500			_aResumen.
520			_aThe 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.
650		4	_948454 _aSOCIEDADES
650		4	_944380 _aSUCURSALES
650		4	_aIMPUESTOS _947460
650		4	_948177 _aPRUEBA
650		4	_aPREVENCION _954712
650		4	_948644 _aUNION EUROPEA
650		4	_948611 _aTRIBUNAL DE JUSTICIA DE LAS COMUNIDADES EUROPEAS
650		4	_947570 _aJURISPRUDENCIA
650		4	_943410 _aELUSION FISCAL
773	0		_9158081 _oOP 2141-B/2018/5 _tEC Tax Review _w(IEF)124968 _x 0928-2750 [print] _g v. 27, Issue 5, October 2018, p. 267-279
942			_cART
999			_c139375 _d139375