National legal presumptions and European tax law

National Legal Presumptions and European Tax Law' is an analysis of a complex issue in European tax law. Determining the burden of proof in tax law cases is what contributes most to the cases' outcome. Legal presumptions -- those inferences that are laid down in the law rather than being the result of the court's reasoning -- play a critical role in such determinations. This book uncovers the details of such presumptions which are shared among European tax law systems, thus revealing a remarkably clear path through the course of a tax law case in any Member State in the context of EU law.