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查詢： 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 |
|---|---|---|---|---|
| 21 | 承攬人抵押權與促參法之設定負擔禁止──澎湖地方法院110年重訴字第5號民事判決評釋【學習式判解評析】 The Mechanic's Lien and Rule Against Lien in PPP: Comment on Penghu District Court No.5 in 2021 |
桂祥晟 | 2022/08 | 月旦財稅實務釋評 |
| 22 | 總額主義及推計課稅合法性之司法審查──最高行政法院判決109年度上字第565號【學習式判解評析】 The Judicial Review of the Theory of Issues and Imputed Taxation: Comment on the Supreme Administrative Court Judgment No. 565 in 2020 |
黃若清 | 2022/07 | 月旦財稅實務釋評 |
| 23 | 無婚姻關係且未能協議，未成年子女扶養免稅額應如何列報？──以臺北高等行政法院111年度簡上字第17號判決為例【學習式判解評析】 How Does One of the Parties, Who Only Pays Maintenance Payment Without Marriage and Mutual Agreement Declare the Tax Return with Support Deduction: Taking The (111) Jian Shang No. 17 Decision Rendered by the Taipei High Administrative Court as an Example |
周逸濱、魯忠翰 | 2022/06 | 月旦財稅實務釋評 |
| 24 | 所得稅法盈虧互抵之「如期申報」要件──以最高行政法院109年度上字第632號判決為中心【學習式判解評析】 "Declaration in Time" as a Legal Requirement of Offset between Profits and Losses under the Income Tax Act Focusing on the Supreme Administrative Court Judgment (109) Shang Tzu No. 632 |
李益甄、陳柏霖 | 2022/05 | 月旦財稅實務釋評 |
| 25 | 營業人主體之實質認定與課稅──以高雄高等行政法院110年度訴字第41號判決為例【學習式判解評析】 A Study on Substantive Identification and Taxation of Subject of Business Entity: Comment on the Kaohsiung High Administrative Court Su No. 41 in 2021 |
黃琦文、夏翊翔 | 2022/04 | 月旦財稅實務釋評 |
| 26 | 受贈土地時償還土地擔保債務之所得稅扣除額計算──最高行政法院110年度上字第122號判決【學習式判解評析】 Calculation of Land Transaction Income Tax Deduction under the Circumstances That the Land Was a Gift to the Seller, But Is Collateralized for Debt, and Such Debt Is Repaid by the Seller: The Judgement of the Supreme Administrative Court (110) Pan Tzu No. 122 |
李秉謙 | 2022/03 | 月旦財稅實務釋評 |
| 27 | 單純給付扶養費用之一方，能否申報扶養未成年子女之免稅額？──以臺灣臺北地方法院110年度稅簡字第3號行政判決為例【學習式判解評析】 May One of the Parents,Who Only Pays Maintenance Payment File the Tax Return with Support Deduction?: Taking The (110) Shui Jian No. 3 Decision Rendered by the Taiwan Taipei District Court as an Example |
周逸濱、魯忠翰 | 2022/02 | 月旦財稅實務釋評 |
| 28 | 技術作價入股的課稅時點──最高行政法院106年度判字第339號判決評析【學習式判解評析】 Time of Taxation to Stock from Technology Investment: Examining the Taiwan Highest Administrative Court Judgment No. 106-Pan-339 |
吳俊志 | 2022/01 | 月旦財稅實務釋評 |
| 29 | 虛實難辨的發票，真偽不明之事實──最高行政法院109年度上字第148號判決【學習式判解評析】 Can False (True) Uniform Invoices Tell Us True (False) Stories?－ The Judgement of Supreme Administrative Court No. 148 Shang in 2020 |
月旦財稅實務釋評編輯部 | 2021/12 | 月旦財稅實務釋評 |
| 30 | 營業稅視為銷售之研究──以臺中高等行政法院109年度訴字第229號判決為例【學習式判解評析】 Study on the Deemed Sale of Business Tax:Take Taichung High Administrative Court Judgment (109) Su Tze No. 229 as an Example |
月旦財稅實務釋評編輯部 | 2021/11 | 月旦財稅實務釋評 |
