![Sigrid Hemels. Photo.](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=HgTxz-GG)
Sigrid Hemels
Visiting professor
![Sigrid Hemels. Photo.](/sites/lusem.lu.se/files/styles/lu_personal_page_desktop/public/2024-04/SigridHemels.jpg.webp?itok=HgTxz-GG)
Tax presumptions in the Netherlands
Author
Department/s
- Department of Business Law
Publishing year
2022
Language
English
Pages
225-232
Publication/Series
Revue européenne et internationale de droit fiscal/European and international journal of tax law
Volume
2022
Issue
2
Document type
Journal article
Publisher
Bruylant
Topic
- Law (excluding Law and Society)
Keywords
- tax law
- tax presumptions
- burden of proof
- Human Rights Law
Status
Published
ISBN/ISSN/Other
- ISSN: 2295-9416