Publication
Title
Allocation of the burden of proof under the anti-abuse rule of the parent-subsidiary directive according to the most recent ECJ case law
Author
Abstract
The author examines the judgment rendered by the Court 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.
Language
English
Source (journal)
EC tax review. - Deventer, 1992, currens
Publication
Deventer : 2018
ISSN
0928-2750 [print]
1875-8363 [online]
Volume/pages
27 :5 (2018) , p. 267-279
ISI
000448164000005
Full text (publisher's version - intranet only)
UAntwerpen
Publication type
Subject
Law 
Affiliation
Publications with a UAntwerp address
External links
Web of Science
Record
Identification
Creation 09.11.2018
Last edited 11.09.2021
To cite this reference