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 | 攜帶超額外幣入境未申報之沒入規定應否有比例原則之適用?【學習式判解評析】 Shall the Principle of Proportionality Apply to the Confiscation of the Exceed Foreign Currency Brought into Taiwan by the Passenger Who Failure to Make Declaration at the Custom? |
吳美齡 | 2023/05 | 月旦會計實務研究 |
2 | 稅捐責罰相當原則──以最高行政法院109年度判字第198號判決為中心【本月企劃】 Equivalence between Violation and Penalty in Tax Cases: Focusing on the Supreme Administrative Court Judgment (109) Pan Tzu No. 198 |
李益甄、陳柏霖 | 2021/12 | 月旦會計實務研究 |
3 | 稅捐罪責相當原則之研究【本月企劃】 The Doctrine of Punishment Commensurate with the Crime under the Tax Law |
黃俊杰 | 2021/12 | 月旦會計實務研究 |
4 | 從稅務查核與爭訟實務觀點談納稅者權利保護法施行後對於協力義務之期待【本月企劃】 Expectation on Fulfilment of Collaborative Obligation from Tax Audit and Dispute Resolution’s Perspective upon Enactment of the Taxpayer Rights Protection Act |
許志文、巫念衡 | 2018/01 | 月旦會計實務研究 |