The effect of limitations in the exchange of information regulations regarding proof,representing one of the main obstacles in co-opweration and mutual assistance in tax affairs, is that taxpayers have an enlarged duty to cooperate and that taxpayers carrying on economic activities abroad face a heavier burder.The enlarged duty to cooperate gives rise to an important change: the shift of the duty to provide information from the tax authorities to taxpayers and the reversal of the burden of proof. This phenomenon may be considered a reaction of nationaln legislation to increasing internationalization and seems to be a sort of counterbalance to new guarantees offered to taxpayers by EU law(economic freeedoms). Usually enlarged co-operation and the consequent reversal of the burden of proof now incumbent upon the taxpayer concerns case in which the taxpayers ask for the recognition of tax benefit and tax allowances or for non-application of anti-avoidance rules. In such cases the principle of free distribution of burden of proof recogized by the ECJ is applied and the taxpayer who wants to make effective a right is obliged to produce proof.
Taxpayers' enlarged duties to co-operate and the reversal of tha burden of proof
AMATUCCI, Fabrizio
2010
Abstract
The effect of limitations in the exchange of information regulations regarding proof,representing one of the main obstacles in co-opweration and mutual assistance in tax affairs, is that taxpayers have an enlarged duty to cooperate and that taxpayers carrying on economic activities abroad face a heavier burder.The enlarged duty to cooperate gives rise to an important change: the shift of the duty to provide information from the tax authorities to taxpayers and the reversal of the burden of proof. This phenomenon may be considered a reaction of nationaln legislation to increasing internationalization and seems to be a sort of counterbalance to new guarantees offered to taxpayers by EU law(economic freeedoms). Usually enlarged co-operation and the consequent reversal of the burden of proof now incumbent upon the taxpayer concerns case in which the taxpayers ask for the recognition of tax benefit and tax allowances or for non-application of anti-avoidance rules. In such cases the principle of free distribution of burden of proof recogized by the ECJ is applied and the taxpayer who wants to make effective a right is obliged to produce proof.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
