This work aims at recording the numerous applications of the presumption method, with a view to giving credit to the various views expressed over the years with regard to its usefulness; it also aims at pointing out the inherent weaknesses of the Greek taxation system, precisely on the basis of this recording. First, the author offers a historical overview of presumptions as an institution, both in the wider European area, with a special emphasis on France, and in Greece in particular. This overview is followed by an attempt at underlining and analyzing all the above views expressed in scholarship and case law, in the framework of application of both the previous and the current regime, focusing on existing contradictions.