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查詢：比例原則
查詢：比例原則 查詢結果：共有 4 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 論稅捐稽徵機關權衡人壽保險解約金執行之觀點【月旦時論】 Discussion on the Tax Authorities' Perspective on Balancing the Execution of Surrender Value |
蔡國勝 | 2024/07 | 月旦財稅實務釋評 |
| 2 | 論第三人協力義務──保險人（於）變更要保人時可否要求先檢附證明文件？【月旦時論】 On the Third Party's Obligation to Cooperate for Taxation Purpose: Can the Insurer Require That the Change of the Insured Be Accompanied by Sporting Certificate Documents? |
龍海明 | 2024/02 | 月旦財稅實務釋評 |
| 3 | 營業稅銷售額之認定與協力義務——最高行政法院109年度上字第780號判決評釋【爭點解析】 Recognition of Sales Amounts in VAT and Obligation to Assist: Comment on the Supreme Administrative Court Judgment No. 780 in 2019 |
桂祥晟 | 2021/10 | 月旦財稅實務釋評 |
| 4 | 有關限制出境裁量怠惰之爭議——以台北高等行政法院108年度訴字第199號行政判決為例【爭點解析】 The Dispute over Restriction on Leaving the ROC about Non-exercise of Discretion─Comment on the Judgment of the Taipei High Administrative Court No.199 Su in 2019 |
林榮華 | 2020/07 | 月旦財稅實務釋評 |
