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查詢：核課期間
查詢：核課期間 查詢結果：共有 10 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 延長剩餘財產交付義務履行期限之爭議──臺北高等行政法院111年度訴字第1405號判決評析【爭點解析】 The Issues of Extending the period of the Obligation to Distribute the Matrimonial Property: An Analysis of Taipei High Administrative Court Judgment (111) Su Tze No. 1405 |
李家蔚 | 2023/12 | 月旦財稅實務釋評 |
| 2 | 是給付勞務報酬還是盜領，如何認定課稅事實？──以臺北高等行政法院111年度訴字第1004號判決為例【爭點解析】 How to Decide Whether a Payment Is Compensation or Illegal Withdrawn in Tax Fact? Focusing on the Administrative Judgment of Taipei High Administrative Court (111) Su-Zi No. 1004 |
周逸濱、魯忠翰 | 2023/08 | 月旦財稅實務釋評 |
| 3 | 論借名登記不動產之遺產稅核課期間──最高行政法院109年度上字第553號判決評析【爭點解析】 A Study on the Estate tax Taxable Period for Real Estate Registered in Borrowed Names: Comment on the Supreme Administrative Court Judgment No. 553 in 2020 |
黃若清 | 2023/06 | 月旦財稅實務釋評 |
| 4 | 刑事沒收財產之遺產稅申報與核課【月旦時論】 The Declaration and Assessment Period for Estate Tax on Confiscated Property |
董斯平 | 2023/06 | 月旦財稅實務釋評 |
| 5 | 土地稅法第55條之1核課期間之起算點──以最高行政法院110年度上字第133號判決為中心【學習式判解評析】 The Commencement Date of the Period for Assessment Set by Land Tax Act Article 55-1: Focusing on the Supreme Administrative Court Judgment (110) Shang Tzu No. 133 |
李益甄、陳芃諭 | 2023/04 | 月旦財稅實務釋評 |
| 6 | 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 |
| 7 | 稅捐稽徵法修正之評析──以核課期間為中心【月旦時論】 Comment on the Amendment of the Tax Collection Law: Centered on Assessment Period |
蔡孟彥 | 2022/09 | 月旦財稅實務釋評 |
| 8 | 待判決確認遺產範圍案件之核課期間起算──以最高行政法院109年度上字第553號行政判決為例【爭點解析】 The Commencement Date of the Period for Assessment in an Estate Tax Case that Inheritances Need to be Confirmed: Comment on the Judgement of the Supreme Administrative Court No. 553 Shang in 2020 |
林榮華 | 2022/08 | 月旦財稅實務釋評 |
| 9 | 從行政大法庭首例裁定統一法律見解案探討「稅捐案件申報義務及核課權爭點」之重要原理原則【法規解讀】 Beyond The Grand Courtroom First Adjudication: Important Principles for Duty of Tax Declaration and Right of Assessment |
朱書宜 | 2022/04 | 月旦財稅實務釋評 |
| 10 | 稅捐規避之判斷、核課期間與起算點──以農地即將公用徵收前夕之移轉贈與為例【月旦時論】 On Judgment of Tax Avoidance Behavior, Period of Taxation, and Its Starting Point of Taxation Period |
柯格鐘 | 2020/01 | 月旦財稅實務釋評 |
