- Thorough analysis of the concept of legal presumption in the context of EU tax law - Extensive examination of national legal presumptions’ compatibility with EU law in different areas of taxation - Comprehensive definition of criteria of compatibility, which are ultimately tested against some national provisions in force Benefits - Contribution to the systematization of legal presumption in the EU (tax) law framework - Definition of the standards of evaluation of national legal presumptions by the CJEU - Approach any national legal presumption in areas covered by EU law with the tools for detecting possible conflicts and identifying possible solutions