Pregledni rad
https://doi.org/10.31141/zrpfs.2022.59.145.549
Tax evasion and fiscal supervision in the light of the Directive on administrative cooperation (DAC) and the burden of proof in legal practice
Nataša Žunić Kovačević
orcid.org/0000-0001-6923-5658
; Pravni fakultet Sveučilišta u Rijeci
Matteo Cvenček
Sažetak
This paper is considering the procedure of determination of disproportionate assets through
the prism of the administative cooperation and the question of the burden of proof. Namely, as in
other tax processes the burden of proof should be divided by the criteria of tax fairness between the
taxpayer and the tax administration. First of all, in this work will be illustrated the administrative
cooperation which often preceding and which is necessary for the initialization of the mentioned
processes, but also how was the pandemic impact of COVID-19 on such cooperation. At the
beginning is also important to determinate the definition of the notion of disproportionate assets. The
aim of this analysis is to examine the rules on the burden of proof in such processes and to show how
these rules on the burden of proof are implemented in practice. In the work also will be examined the
case law of the CJEU, who with the interpretation of the EU law has adopted remarkable conclusions
on how the burden of proof should be divided in tax processes. The processes of determination of
disproportionate assets are interesting because of their importance, but that importance is not arising
from the number of cases. The importance is visible from the amount of taxes which should be
paid to the national budget. Finally, in the work will be illustrated how functionate i. e. how should
function the rules on the burden of proof in the alternative tax dispute resolution.
Ključne riječi
directives on administrative cooperation (DAC); burden of proof; disproportionate assets; assessment of taxes; tax procedure; tax law
Hrčak ID:
284726
URI
Datum izdavanja:
24.10.2022.
Posjeta: 1.119 *