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查詢：時效
查詢：時效 查詢結果：共有 6 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 稅捐法的規範階層及時間脈絡──以外企退稅請求權的時效為例【月旦時論】 Tax Refund Limitations and Tax Treaty Exemption: Explanation of Foreign Tax Refund |
黃士洲 | 2024/04 | 月旦財稅實務釋評 |
| 2 | 境外事業取得勞務報酬申請適用所得稅特別法條文之時效期間【月旦時論】 The Statutory of Limitations for Foreign Companies to Apply the Adoption of Tax Treatment of Services Remuneration under Special Legislation Related to Income Tax Law |
陳志愷 | 2022/12 | 月旦財稅實務釋評 |
| 3 | 稅捐稽徵法時效不完成之案例研討【法規解讀】 Case Study on the Unexpired Statute of Limitations of the Tax Collection Act |
月旦財稅實務釋評編輯部 | 2022/10 | 月旦財稅實務釋評 |
| 4 | 稅捐稽徵法第28條退稅請求權時效修法之評析【月旦時論】 Comment of Limitations for the Right to Claim Tax Refund in Article 28 of the Tax Collection Act |
月旦財稅實務釋評編輯部 | 2022/05 | 月旦財稅實務釋評 |
| 5 | 稅捐稽徵法第21條修正解析──以時效不完成為範圍【月旦時論】 Analysis on the Amendment of Article 21 of the Tax Collection Act: Taking Unexpired Statute of Limitations as the Scope of Research |
月旦財稅實務釋評編輯部 | 2022/04 | 月旦財稅實務釋評 |
| 6 | 緩起訴處分確定後，行政罰裁罰時效起算點之認定——簡評最高行政法院109年度判字第298號行政判決【爭點解析】 After Deferred Prosecution confirmed, the Judgement Standard on Period of Administration Penalty, and Its Starting Point －Comments on the (109) Pan NO. 298 Decision Rendered by the Supreme Administration Court |
梁家豪 | 2020/09 | 月旦財稅實務釋評 |
