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 | 認列外銷佣金支出時之客觀舉證責任──最高行政法院111年度上字第126號判決【學習式判解評析】 Objective Burden of Proof in Recognizing Expenses of Export Sales Commissions: The Judgment of the Supreme Administrative Court (111) Shang Tzu No. 126 |
李秉謙 | 2024/02 | 月旦財稅實務釋評 |
2 | 稅務訴訟職權調查義務與客觀舉證責任之關係辯證──最高行政法院110年度上字第300號判決評析【學習式判解評析】 Discussion on the Relationship between the Inquisitorial Investigation and the Objective Burden of Proof in Tax Litigation: Focusing on the Administrative Judgment of Supreme Administrative Court (110) Shang-Zi No. 300 |
李益甄、楊宛萱 | 2023/11 | 月旦財稅實務釋評 |
3 | 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 |
4 | 從最高行政法院判決看納稅者權利保護法之實踐──以職權調查義務為中心【月旦時論】 Evaluating the Practice of Taxpayer Right Protection Act from the Judgments of the Supreme Administrative Court: Focus on the Duty of Investigation |
月旦財稅實務釋評編輯部 | 2020/12 | 月旦財稅實務釋評 |