|Author (Person)||Sanò, Claudia|
|Series Title||EC Tax Review|
|Series Details||Vol.27, No.5, 2018, p.267–279|
|Publication Date||October 2018|
|Content Type||Journal | Series | Blog|
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.
|Countries / Regions||Europe|