Along with the traditional assessment of legal presumptions - understanding them as a method of legislative (legal) technique - the normative nature, the binding effect in the structural organization of modern law, the postulation of presumptions of law as «supporting structures of the right building» are investigated. The substantiation of the essential and substantive discrepancy between presumptions and principles of law is presented, which is of fundamental importance for the protection of the rights and legally protected interests of citizens and their associations, whose behavior is characterized by legality and social usefulness.
formalism of law, presumed facts, fact-basis, proof of a presumed fact, exemption from proof of a presumed fact, burden of proof, regulatory effect of legal presumptions, normativity of presumptions, structurally binding effect of presumptions in law, supra-sectoral presumptions, presumption of innocence of the taxpayer
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