Rozložení důkazního břemene v daňovém řízení
Burden of Proof Distribution in the Course of Tax Proceedings

Summary/Abstract: The tax entity has to prove in principle all the facts that he is obliged to state in the tax claim during the tax proceedings. The burden of proof therefore falls on the tax entity much more strictly than on the participant in other types of proceedings. Should the tax authority wish to refute the facts proved hereby, such disproving evidence must be provided by the tax authority. The article analyzes situations in which the burden of proof is distributed between them, particularly in cases of transfer pricing, VAT fraud and alleged abuse of law. The approach of Czech courts is compared with interpretation of the European Court of Justice.

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