ΤΑ ΤΕΚΜΗΡΙΑ ΣΤΟ ΦΟΡΟΛΟΓΙΚΟ ΔΙΚΑΙΟ

Presumptions in Tax Law Necessity and Contradictions Eleni Chourdaki, Tax agent, PhD Abstract: This work aims at recording the numerous applications of the presumption method, with a view to giving credit to the various views ex- pressed over the years with regard to its usefulness; it also aims at pointing out the inherent weaknesses of the Greek taxation system, precisely on the basis of this recording. First, the author offers a historical overview of pre- sumptions as an institution, both in the wider European area, with a special emphasis on France, and inGreece in particular.This overview is followed by an attempt at underlining and analyzing all the above views expressed in scholarship and case law, in the framework of application of both the previ- ous and the current regime, focusing on existing contradictions. ISBN 978-960-622-476-8 COPYRIGHT All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, without the prior permission of NOMIKI BIBLIOTHIKI S.A., or as expressly permitted by law or under the terms agreed with the appropriate reprographic rights organi- sation. Enquiries concerning reproduction which may not be covered by the above should be addressed to NOMIKI BIBLIOTHIKI S.A. at the address below. DISCLAIMER The content of this work is intended for information purposes only and should not be treated as legal advice. The publication is necessarily of a general nature; NOMIKI BIBLIOTHIKI S.A. makes no claim as to the compre- hensiveness or accuracy of the information provided; Information is not offered for the purpose of providing individualized legal advice. Profes- sional advice should therefore be sought before any action is undertaken based on this publication. Use of this work does not create an attorney- client or any other relationship between the user and NOMIKI BIBLIOTHIKI S.A. or the legal professionals contributing to this publication. 23 Mavromichali str. | 106 80 | Athens | Greece T +30 210 3678 800 | F +30 210 3678 819 www.nb.org | info@nb.org © 2018, NOMIKI BIBLIOTHIKI S.A.