Unit:
Κατεύθυνση Φορολογικό ΔίκαιοLibrary of the School of Law
Supervisors info:
Ανδρέας Τσουρουφλής, Επίκουρος Καθηγητής, Νομικής, ΕΚΠΑ
Original Title:
Η απόδειξη στις φορολογικές διαφορές
Translated title:
Rules of evidence in tax cases
Summary:
The present study examines the rules of evidence in tax cases, not only before the Administrative courts, but also before the Tax Administration. Initially, the object of proof, the burden of proof and the apportionment of the burden of proof in tax matters are presented through current legislation and case law. At the same time, the study attempts to approach the complex issue of the indirect evidence and the standard of proof. The second part presents the evidential procedures and the means of evidence.
Main subject category:
Law and Legislation
Other subject categories:
Public Law
Tax Law
Keywords:
Tax Law, Evidence, Proof, Procedural law
File:
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Η ΑΠΟΔΕΙΞΗ ΣΤΙΣ ΦΟΡΟΛΟΓΙΚΕΣ ΔΙΑΦΟΡΕΣ.pdf
726 KB
File access is restricted only to the intranet of UoA.