Search Results - "burden of proof"

BURDENS OF PROOF IN CRIMINAL PROCEDURE.

Authors: PRIMUS, EVE BRENSIKE¹

Source: Duke Law Journal. Oct2025, Vol. 75 Issue 1, p61-132. 72p.

Subject Terms: BURDEN of proof, CRIMINAL procedure, SUPREME Court justices (U.S.), CIVIL rights

Company/Entity: UNITED States. Constitution. 5th Amendment , UNITED States. Constitution. 6th Amendment , UNITED States. Constitution. 14th Amendment , UNITED States. Supreme Court

Aktenwidrigkeit; Tatsachenfeststellung; Darlegungsgebot; Erkenntnismittel; Grundsatzbedeutung; Beweiskraft; Protokoll; Überzeugungsgrundsatz.

Source: Verwaltungsblätter für Baden-Württemberg (VBlBW). dec2025, Vol. 46 Issue 12, p523-527. 5p.

Subject Terms: *ADMINISTRATIVE courts, BURDEN of proof, CRIMINAL procedure, HEARSAY evidence, JUDICIAL process, EVIDENTIALISM

The general anti‐avoidance rule.

Authors: Cowx, Mary Kerr, Jon N.

Source: Contemporary Accounting Research. Sep2024, Vol. 41 Issue 3, p1851-1892. 42p.

Subject Terms: *CORPORATE taxes, *TAX benefits, *TAXATION, TAX enforcement, BURDEN of proof, RESEARCH personnel

Digital Fairness and the Burden of Proof.

Authors: Rott, P.¹ (AUTHOR) peter.rott@uni-oldenburg.de

Source: Journal of Consumer Policy. Sep2025, Vol. 48 Issue 3, p297-314. 18p.

Subject Terms: *CONSUMER law, *UNFAIR competition, *CONSUMER protection, *CONSUMER activism, BURDEN of proof, CIVIL procedure, DIGITAL technology

Company/Entity: EUROPEAN Union

Unproven Allegations of Dishonesty, Wilful Blindness, or Gross Negligence: The Case for Cost Consequences in the Tax Court of Canada.

Authors: Lubetsky, Michael H.¹ michael.lubetsky@mcmillan.ca

Source: Canadian Tax Journal / Revue Fiscale Canadienne. 2025, Vol. 73 Issue 3, p467-503. 37p.

Subject Terms: *TAX penalties, *ECONOMIC impact, *TAXPAYER compliance, *NEGLIGENCE, *LEGAL costs, BURDEN of proof, CANADA. Income Tax Act, COURTS

NAA CORNER--The Quantum of Proof for Disciplinary Cases in Labor Arbitration: The Brief for Clear and Convincing Evidence.

Authors: Szuter, Gregory P.

Source: Labor Law Journal. Fall2025, Vol. 76 Issue 3, p89-93. 5p.

Subject Terms: *LABOR arbitration, *LABOR disputes, *EMPLOYEE misconduct, BURDEN of proof

Umfang der Darlegungslast Dritter im Arzthaftungsrecht.

Source: GesR: Gesundheitsrecht. Jul2025, Vol. 24 Issue 7, p433-436. 4p.

Subject Terms: *MEDICAL personnel, BURDEN of proof, CONTROL rooms, PUBLIC officers, FEDERAL courts

IRS fails to meet its burden that a valid notice of deficiency was mailed timely: The IRS was not entitled to a presumption of proper mailing for a notice with an erroneous address that it contended the taxpayer nonetheless received timely, the Tax Court held

Authors: McKinley, John Geiszler, Matthew

Source: Journal of Accountancy. Oct2025, Vol. 240 Issue 4, p54-56. 3p.

Subject Terms: *TAX courts, *TAXPAYER advocates, *TAXATION, BURDEN of proof, JURISDICTION

Company/Entity: UNITED States. Internal Revenue Service , UNITED States. Tax Court

'Burden of proof by taxpayer' affirmed: Court case clearly shows that taxpayers must prove that an amount is not income.

Authors: MAGADANI, AZWINNDINI¹

Source: Tax Breaks. Oct2025, Issue 477, p3-5. 3p.

Subject Terms: *TAX assessment, *TAX administration & procedure, *GOVERNMENT accounting, *TAXPAYER advocates, *FINES (Penalties), *TAX courts, BURDEN of proof, DISPUTE resolution

Company/Entity: SOUTH African Revenue Service

BGH, Sekundäre Darlegungslast des Anfechtungsgegners zu streitiger Kaufpreiszahlung: AnfG § 3; InsO §§ 138; ZPO §§ 138, 286.

Source: Deutsche Zeitschrift für Wirtschafts- und Insolvenzrecht. Nov2025, Vol. 35 Issue 11, p592-596. 5p.

Subject Terms: *BANKRUPTCY, *BURDEN of proof, *JURISPRUDENCE, *DISPUTE resolution, *LEGAL judgments, *TRANSFER (Law), *PAYMENT, *APPELLATE courts

Company/Entity: GERMANY. Bundesgerichtshof

Rozsudek Hanzovního vrchního zemského soudu v Hamburku k důkaznímu břemenu o obsahu zásilky.

Authors: Sedláček, A. K.¹

Source: Právo v Přepravě a Zasilatelství. 2025, Issue 3, p25-27. 3p.

Subject Terms: *LEGAL liability, *TRANSPORTATION laws, *FREIGHT & freightage, BURDEN of proof, COMPENSATION (Law), LEGAL documents, COURTS

Geographic Terms: HAMBURG (Germany)

ES CARGA DEL CONTRIBUYENTE ACREDITAR EL ORIGEN NEGOCIAL DE LAS PÉRDIDAS PATRIMONIALES: STS DE 20 DE ENERO DE 2025, REC. NÚM. 5993/23.

Authors: Alarcón García, Esaú¹

Source: Revista Técnica Tributaria. abr-jun2025, Vol. 2 Issue 149, p161-167. 7p.

Subject Terms: *CAPITAL losses, *ACTIONS & defenses (Law), *INCOME tax, *LEGAL liability, BURDEN of proof, OBJECTIONS (Evidence), LEGAL judgments

Company/Entity: PHILIPPINES. Supreme Court

Grundsicherung für Arbeitsuchende - Anforderungen an den Beweis der Unrichtigkeit öffentlicher Urkunden.

Authors: m. k.

Source: Fundstelle Niedersachsen. okt2025, Vol. 78 Issue 20, p631-634. 4p.

Subject Terms: *PUBLIC records, *BURDEN of proof, *UNEMPLOYMENT insurance, *PUBLIC law

Anscheinsbeweis und Verkehrsanschauung beim Zugang: Zugleich Besprechung von BAG, Urt. v. 20. 6. 2024 – 2 AZR 213/23 – https://doi.org/10.1515/juru-2025-2034.

Authors: Sorge, Christoph¹ (AUTHOR) christoph.sorge@jura.uni-hannover.de

Source: Juristische Rundschau. Jan2026, Vol. 2026 Issue 1, p2-13. 12p.

Subject Terms: *BURDEN of proof, *RECEIPTS (Acknowledgments), *POSTAL service, *COURTS, *LEGAL liability, *LEGAL documents

Burden of proof: uncertainties of citizenship in Assam, India.

Authors: Talukdar, Neelakshi Dutta, Akhil Ranjan

Source: Asian Ethnicity. Sep2025, p1-21. 21p.

Subject Terms: *CITIZENSHIP, *BURDEN of proof, *LEGAL evidence, *UNDOCUMENTED immigrants, *LEGAL judgments

Geographic Terms: INDIA, ASSAM (India)

Company/Entity: INDIA. Supreme Court

Tanrı'nın Varlığına Dair Kanıt Yükünün Mahiyeti.

Alternate Title: The Nature of the Burden of Evidence Concerning the Existence of God.

Authors: Altın, Süleyman¹ mslymnltn@gmail.com.tr

Source: Eskiyeni. eyl2025, Issue 58, p913-936. 24p.

Subject Terms: *BURDEN of proof, *PHILOSOPHY of religion, *EXPLANATION, *JUDGMENT (Psychology), *PLAINTIFFS, *LEGAL evidence, *PROOF of God, *CRITICAL analysis

OGH: Haftung nach PHG – Zum Beweis des Produktfehlers einer Verhütungsspirale.

Authors: Schickmair, Martina (AUTHOR)

Source: Journal für Medizin- und Gesundheitsrecht (JMG). sep2025, Vol. 10 Issue 3, p228-233. 6p.

Subject Terms: *PRODUCT liability, *BURDEN of proof, *COMPENSATION (Law), *APPELLATE courts, *MANUFACTURING defects, *CONTRACEPTIVES, *EUROPEAN Union law

Der Zugang verkörperter Willenserklärungen: BAG, Urt. v. 20. 6. 2024 und zugleich BAG, Urt. v. 30. 1. 2025.

Authors: Klocke LL.M.oec., Daniel¹ (AUTHOR) dklocke@uni-mainz.de

Source: Juristische Rundschau. Nov2025, Vol. 2025 Issue 11, p581-583. 3p.

Subject Terms: *LABOR laws, *BURDEN of proof, *CIVIL code, *COURTS, *LABOR courts, *JURISPRUDENCE, *LEGAL documents

Betriebsausgaben bei Kapitalvermögen: Betriebsausgabenabzug bei Besteuerungsinkongruenzen (§ 4k EStG).

Source: FinanzRundschau. Jan2025, Vol. 107 Issue 2, p89-112. 24p.

Subject Terms: *INCOME tax, *COST, BURDEN of proof

Exploring South Africa's capacity to criminalise illicit enrichment.

Authors: McIntyre, Jacqui-Lyn Aslett, Duane Buitendag, Nico

Source: Journal of Financial Crime. 2025, Vol. 32 Issue 2, p499-512. 14p.

Subject Terms: *CRIME, PUBLIC officers, BURDEN of proof, JUDGE-made law, CRITICAL analysis