查詢結果:共有 1 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
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1 | 重整完成裁定對於稅捐機關變更或註銷稅籍登記之拘束——以最高行政法院106年判字第31號行政判決為例【爭點解析】 A Decision of Tax Authority as to Applying for Modification of Registration or Cancellation of Registration is Bound by the Court Ruling of Recognition of the Completion of the Reorganization: Comment on the Judgment of the Supreme Administrative Court No. 31 Pan in 2017 |
林榮華 | 2020/03 | 月旦財稅實務釋評 |