Allocation of the burden of proof and status of domestic administrative procedural law norms in the EU VAT sphere
Abstract: Due to the lack of procedural rules at level of EU law and pursuant to Article 273 of the VAT Directive and Article 325 of the TFEU Member States have procedural autonomy to lay down administrative procedural rules with the goal to ensure proper collection of VAT. Because Member States are empowered with national procedural autonomy, the domestic procedural law through which EU law is exercised differs from one Member state to another. This situation creates an additional administrative burden for businesses and causes additional risks for unexpected VAT liability, these can, consequently, be seen as obstacles for businesses in trying to benefit from the single market. Consequently, the necessity for domestic administrative practise and administrative procedural rules to conform to EU law by ensuring proper collection of VAT has overall significant importance in the EU. Overall purpose of this thesis is to identify the grounds on which domestic administrative practise and domestic administrative rules have to be regarded as incompatible with rules and principles common to EU law. Specifically, this thesis aims to analyse EU VAT rules and CoJ case law by establishing how the burden of proof in VAT disputes is divided. Additionally this thesis intends to define the scope of the procedural autonomy of Member States to lay down rules of evidence and rules that allocate the burden of proof in the EU VAT system.
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