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English to Spanish translations [PRO] Bus/Financial - Business/Commerce (general)
English term or phrase:"advance ruling process"
Another matter is whether, from a procedural standpoint, (1) the inversion of the burden of proof on the taxpayer, provided by Italian CFC legislation, and (2) the requirement that such proof be obtained necessarily through an advance ruling process comply with the principle of freedom of establishment as resulting from Cadbury Schweppes.