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Theses

L'emploi des présomptions dans la lutte contre la fraude et l'évasion fiscales internationales

Abstract : In order to struggle efficiently against tax avoidance and tax evasion tendencies, enhanced by offshore jurisdictions, often lacking transparency, and tax havens with their attractive conditions, the lawmaker has enabled rebuttable and conclusive presumptions to be used in suing cases. These legal tricks favour Tax administrations in winning the argument, since those are no longer required to bring compelling evidence of tax avoidance or tax evasion. It is enough to prove a fraud, an offence or an aggressive tax optimisation process with one or several connected facts. In practice, the lawmaker is often using strengthened standards on presumption to reverse the burden of proof onto the taxpayer, who therefore must provide evidence for any exemptions from responsibility regarding the alleged offence or abuse. To improve these tools efficiency, the lawmaker has also designed conclusive ( or irrebuttable) presumptions. Usual presumptions are characterised by their emphasis on anti-abuse clauses, which oblige taxpayers to bring stronger evidences in lawsuit. For Tax authorities, these are part of a legal arsenal using connected facts against the defensor who carries the burden of proof related to tax monitoring operations in the absence of abuse of rights.
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Damien Jousset. L'emploi des présomptions dans la lutte contre la fraude et l'évasion fiscales internationales. Droit. Université Panthéon-Sorbonne - Paris I, 2016. Français. ⟨NNT : 2016PA01D079⟩. ⟨tel-01673810⟩

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