Tag #Burden Of Proof

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kathimerini.gr

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Jul 23, 01:12

Greek Council of State Rules on Tax Deduction Order and VAT on Gifts

The Greek Council of State (StE) ruled on tax deduction order under the previous and current Income Tax Codes, clarifying that foreign taxes paid under a DTAA are now prioritized, impacting corporate tax calculations; it also rejected a 1% turnover threshold for deducting input VAT on small gifts an...

Greek Council of State Rules on Tax Deduction Order and VAT on Gifts

The Greek Council of State (StE) ruled on tax deduction order under the previous and current Income Tax Codes, clarifying that foreign taxes paid under a DTAA are now prioritized, impacting corporate tax calculations; it also rejected a 1% turnover threshold for deducting input VAT on small gifts an...

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How did the Council of State rule on the 1% turnover threshold for deducting input VAT on gifts under €10, and what are the implications for businesses?

The StE decision clarifies the precedence of tax deductions in Greece, impacting corporate tax calculations. Foreign tax credits under DTAAs are now prioritized under the current law, unlike the previous code where they were deducted last. This impacts corporate tax liabilities.

elpais.com

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Mar 31, 13:16

Spanish Court Overturns Dani Alves' Sexual Assault Conviction

A Spanish court overturned soccer player Dani Alves' four-year sentence for sexual assault due to inconsistencies in the victim's testimony and lack of corroborating evidence, sparking debate on the challenges of prosecuting such crimes.

Spanish Court Overturns Dani Alves' Sexual Assault Conviction

A Spanish court overturned soccer player Dani Alves' four-year sentence for sexual assault due to inconsistencies in the victim's testimony and lack of corroborating evidence, sparking debate on the challenges of prosecuting such crimes.

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How did the court's assessment of the victim's testimony and supporting evidence contribute to the overturning of the conviction?

The court's decision emphasizes the high burden of proof in sexual assault cases, requiring evidence strong enough to overcome the presumption of innocence. This decision, despite acknowledging the victim's consistent reporting and psychological trauma, underscores the challenges in prosecuting such crimes due to their often private nature and complex evidentiary considerations.

elpais.com

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May 12, 16:10

Supreme Court Acquits Man in Rape Case Due to Lack of Evidence

The Spanish Supreme Court overturned a seven-year prison sentence for a man accused of rape, citing insufficient evidence beyond a reasonable doubt to prove non-consensual sex despite the woman having been under the influence of alcohol and drugs; inconsistencies in her testimony and witness account...

Supreme Court Acquits Man in Rape Case Due to Lack of Evidence

The Spanish Supreme Court overturned a seven-year prison sentence for a man accused of rape, citing insufficient evidence beyond a reasonable doubt to prove non-consensual sex despite the woman having been under the influence of alcohol and drugs; inconsistencies in her testimony and witness account...

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What were the key factors that led to the Supreme Court's acquittal of the accused in this sexual assault case?

The Spanish Supreme Court acquitted a young man convicted of raping a woman, finding insufficient evidence beyond a reasonable doubt to prove non-consensual sex. The lower court's ruling stated the woman had been drinking and using drugs, and that she didn't explicitly express lack of consent.

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