查詢結果:共有 2 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
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1 | 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 |
2 | 生既判力之核課處分與稅捐稽徵法第28條之適用——台北高等行政法院107年度訴字第100號行政判決評釋【爭點解析】 The Administrative Disposition of the Notice of Assessment to which the Res Judicata Effect Applies and the Application of Article 28 of the Tax Collection Act: Comments on the Su-Tze No.100 Judgment Rendered by the Taipei High Administrative Court, 2018 |
高敬棠 | 2020/04 | 月旦財稅實務釋評 |