Presumptions and Equal Distribution in Tax Assessments: Supreme Court Clarifies Burden of Proof Principles

• The Supreme Court clarified the use of presumptions in tax assessments, especially for invoices related to objectively non-existent transactions.
• When the exact distribution of tax benefits between parties cannot be determined, it is presumed to be equally shared, with the taxpayer bearing the burden of proof to the contrary.
• The Court emphasized the need for judges to clearly justify their analysis of presumptive evidence before considering any counter-evidence from the taxpayer.
• The principle of equal distribution is grounded in legal logic and is supported by both tax and civil law precedents.

Source: eutekne.info

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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