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首頁查詢:租稅法律主義

查詢結果:共有 9 筆符合條件的資料


序號 篇名 作者 日期 期刊
1 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
2 論土地稅法2年期間重購退稅要件之適用──以最高行政法院110年度上字第85號判決為中心【學習式判解評析】
The Application of Tax Refund Articles in Land Tax Act for Land Reacquisition within Two Years: A Case Study of the Supreme Administrative Court Judgement in 110, Case No. Shang 85
李益甄郭芝明   2023/06  月旦財稅實務釋評
3 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
4 從憲法法庭111年憲判字第5號判決探討所得稅法第39條之修正建議【月旦時論】
Discussion on the Suggestion of Amending Article 39 of the Income Tax Law Based on Judgment No. 5 (2022) Issued by the Taiwan Constitutional Court
鄭吉聰   2022/06  月旦財稅實務釋評
5 私立大學土地增值稅之免徵——臺北高等行政法院110年度訴字第707號判決評析 【爭點解析】
Exemption of Land VAT on Private University: Comment on High Administrative Court Judgment No. 707 on 2021
桂祥晟   2022/04  月旦財稅實務釋評
6 稅捐稽徵法第22條修正解析──以概括事由為範圍【法規解讀】
Analysis of the Amendment to Article 22 of the Tax Collection Law: Taking the General Reason as the Scope of Research
月旦財稅實務釋評編輯部   2022/03  月旦財稅實務釋評
7 證券交易法律關係之嗣後變動對證券交易稅之影響──兼論稅捐稽徵法第28條之修正【月旦時論】
The Impact of Subsequent Changes in the Legal Relationship of Securities Transactions on the Securities Transaction Tax: With Discussions of the amendment to Article 28 of the Tax Collection Law
李叡迪   2022/03  月旦財稅實務釋評
8 技術作價入股的課稅時點──最高行政法院106年度判字第339號判決評析【學習式判解評析】
Time of Taxation to Stock from Technology Investment: Examining the Taiwan Highest Administrative Court Judgment No. 106-Pan-339
吳俊志   2022/01  月旦財稅實務釋評
9 擴大書審稅制的法律觀點──從租稅法律主義、量能課稅原則切入【月旦時論】
Enhanced Simplified Tax Examination System and Legal Perspectives
黃士洲   2021/02  月旦財稅實務釋評
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