Judgment_paragraph 56 · Charles Kohll and Sylvie Kohll-Schlesser v Directeur de l'administration des contributions directes (C-300/15)

56Nothing would prevent the tax authorities concerned from requiring that taxpayer to provide such proof as they may consider necessary in order to determine whether the conditions for granting that advantage provided for in the legislation at issue have been met and, consequently, whether to allow the advantage sought (see, by analogy, judgment of 27 January 2009 in Persche, C‑318/07, EU:C:2009:33, paragraph 54).

Charles Kohll and Sylvie Kohll-Schlesser v Directeur de l'administration des contributions directes (C-300/15)

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