查詢結果:共有 52 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
11 | 論土地稅法2年期間重購退稅要件之適用──以最高行政法院110年度上字第85號判決為中心【學習式判解評析】 The Application of Tax Refund Articles in Land Tax Act for Land Reacquisition within Two Years: A Case Study of the Supreme Administrative Court Judgement in 110, Case No. Shang 85 |
李益甄、郭芝明 | 2023/06 | 月旦財稅實務釋評 |
12 | 扶養父母免稅額申報爭議,該如何判斷主要照顧者?──以臺北高等行政法院112年度簡上字第9號判決為例【學習式判解評析】 How to Decide the Primary Caregiver in the Situation of Maintenance of Parents: Taking The (112) Jian Shang No.9 Decision Rendered by the Taipei High Administrative |
周逸濱、魯忠翰 | 2023/05 | 月旦財稅實務釋評 |
13 | 土地稅法第55條之1核課期間之起算點──以最高行政法院110年度上字第133號判決為中心【學習式判解評析】 The Commencement Date of the Period for Assessment Set by Land Tax Act Article 55-1: Focusing on the Supreme Administrative Court Judgment (110) Shang Tzu No. 133 |
李益甄、陳芃諭 | 2023/04 | 月旦財稅實務釋評 |
14 | 論孳息他益股票信託之贈與稅課徵──最高行政法院104年度判字第530號判決評釋【學習式判解評析】 Discussion on the Gift Tax of Other-Interest-Oriented Stock Trust: Comment on the Supreme Administrative Court Judgment No.530 in 2015 |
黃郁涵 | 2023/03 | 月旦財稅實務釋評 |
15 | 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 |
16 | 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 |
17 | 私設通路能減免地價稅嗎?──最高行政法院109年度上字第1013號判決【學習式判解評析】 Land Value Tax Exemption for Private Land Used for Public Passage: The Judgement of the Supreme Administrative Court (109) Pan Tzu No. 1013 |
李秉謙 | 2022/12 | 月旦財稅實務釋評 |
18 | 倒三角貿易營業稅課稅問題研析──以最高行政法院110年度上字第89號判決為例【學習式判解評析】 The Study of Assessing Business Tax of Inverse Triangular Trade |
黃郁升 | 2022/11 | 月旦財稅實務釋評 |
19 | 論法律行為有效性與稅捐債務之連動──以最高行政法院109年度上字第699號判決及最高行政法院109年度判字第449號判決為中心【學習式判解評析】 The Linkage between Juridical Act Effectiveness and Taxation Obligation: Focusing on the Supreme Administrative Court Judgment (109) Shang Tzu No. 699 and the Supreme Administrative Court Judgment (109) Pan Tzu No. 449 |
李益甄、高于亭 | 2022/10 | 月旦財稅實務釋評 |
20 | 所得稅法中營利事業跨年度虧損扣除之限制──臺北高等行政法院110年度訴字第135號判決【學習式判解評析】 Limitation on Deduction for Losses Incurred in the Operation of Business in Previous Years for Profit: Making Businesses under the Income Tax Act: The Judgement of the Taipei High Administrative Court (110) Su Tzu No. 135 |
李秉謙 | 2022/09 | 月旦財稅實務釋評 |