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查詢：舉證責任
查詢：舉證責任 查詢結果：共有 13 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 營利事業所得稅案件舉證責任分析【月旦時論】 Burden of Proof and Cooperative Obligation in Tax Cases: Focus on Profit-seeking Enterprise Income Tax |
吳宏一、丁意如 | 2025/03 | 月旦財稅實務釋評 |
| 2 | 稅捐稽徵機關於稅務案件之舉證責任與職權調查【月旦時論】 Tax Authorities' Burden of Proof and Authority to Investigate Tax Cases |
連世昌 | 2024/11 | 月旦財稅實務釋評 |
| 3 | 從舉證責任分配析論稅務違章之主觀要件【月旦時論】 Analysis of the Subjective Elements of Tax Violations from Distribution of the Burden of Proof |
連世昌 | 2024/10 | 月旦財稅實務釋評 |
| 4 | 投資公司實質課稅爭議案件研析——探討臺北高等行政法院98年度訴字第1869號、最高行政法院99年度判字第730號暨最高行政法院108年度判字第202號判決研析【爭點解析】 The Study of The Principle of Substantive Taxation Cases of Investment Companies |
吳宏一、丁意如 | 2024/10 | 月旦財稅實務釋評 |
| 5 | 從行政法院判決檢視回收清除處理費爭議案件之舉證責任及證據方法【月旦時論】 Examine the Evidence Rule for Dispute Related to Recycling, Clearance and Disposal Fees: Focus on Judgements from Administrative Court |
林冠亨 | 2024/09 | 月旦財稅實務釋評 |
| 6 | 論稽徵機關之證明責任及職權調查主義【月旦時論】 A Study on Burden of Proof of The National Tax Collection Authorities and The Inquisitorial Investigation |
黃若清 | 2024/02 | 月旦財稅實務釋評 |
| 7 | 帳戶借名登記契約與遺產──最高法院111年度台上字第862號判決評析【學習式判解評析】 Time of Taxation to Stock from Technology Investment: Examining the Judgement of Supreme Court 111 Taishentzu 862 |
吳俊志 | 2023/02 | 月旦財稅實務釋評 |
| 8 | 娛樂稅之課徵──以相聲演出的戲劇為例，應適用相聲還是戲劇的稅率？【學習式判解評析】 The Imposition of Amusement Tax: Take Drama Performed with Cross Talk as an Example, Either Should the Tax Rate for Cross Talk or Drama Be Applied to |
周逸濱、魯忠翰 | 2023/01 | 月旦財稅實務釋評 |
| 9 | 房屋稅納稅義務人變更申請之舉證——最高行政法院108年度判字第336號判決及有關判解【學習式判解評析】 Burden of Proof in Application for Change of House Tax Taxpayer: The Judgment of the Supreme Administrative Court (108) Pan Tzu No. 336 and Related Interpretations |
李秉謙 | 2021/07 | 月旦財稅實務釋評 |
| 10 | 納稅者權利保護法規範下的稅務訴訟舉證責任【月旦時論】 The Burden of Proof in Tax Litigation under the Taxation Protection Law |
林文舟 | 2021/02 | 月旦財稅實務釋評 |
