2.
A tax authority may rebut a presumption that has been made under paragraph 1.
← art_45a__para_1__para · All articles · 3. →
Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.
A tax authority may rebut a presumption that has been made under paragraph 1.
← art_45a__para_1__para · All articles · 3. →
Source: EUR-Lex CELLAR · retrieved 2026-07-31 · Text as consolidated on 2025-04-14; changes after this date are not shown.