The questions of who bears the burden of proof in tax proceedings and when has plagued many a taxpayer and even tax administrators. The burden of proof is distributed between them and during tax proceedings usually shifts from one to the other. The proper understanding of how the burden of proof works is therefore central to the choice of an appropriate strategy and can often be the key to success.

CTP, Continental Europe’s leading listed developer and owner of logistics real estate by gross lettable area (GLA), has added 69,000 m2 of buildings and development land to its CTPark Brno Líšeň in the Czech Republic through a sale-and-leaseback transaction with Zetor Tractors, the Czech agricultural machinery producer. The acquisition marks a major step in the overall €125 million transformation of the former Zetor brownfield industrial site into a modern new park for light manufacturing, retail, research, and inner city logistics which CTP embarked on in 2019. The transaction sees CTP consolidating its ownership in the Líšeň district, increasing the total land size to 29 hectares. Upon completion, CTPark Brno Líšeň will provide some 150,000 m2 of lettable area with over 2,500 jobs.