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National Legal Presumptions And European Tax Law
Claudia Sano (Autor)
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Wolters Kluwer
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National Legal Presumptions And European Tax Law - Claudia Sano
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Reseña del libro "National Legal Presumptions And European Tax Law"
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
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