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查詢：113800 查詢結果：共有 7 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 1 | 地方特別稅徵收之爭議──以最高行政法院110年度上字第295號判決為例【爭點解析】 The Dispute in the Collection of Local Special Tax: Comment on the Judgement of the Supreme Administrative Court No. 295 Shang in 2021 |
林榮華 | 2023/03 | 月旦財稅實務釋評 |
| 2 | 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 |
| 3 | 有關破產程序中租稅優先受償權之爭議──以最高法院109年度台抗字第449號民事裁定為例【爭點解析】 The Dispute over Priority in the Collection of Taxes Over General Claims by Creditors in Bankruptcy Proceedings: Comment on the Ruling of the Supreme Court No.449 Tai Kang in 2020 |
林榮華 | 2022/03 | 月旦財稅實務釋評 |
| 4 | 實質課稅原則在人壽保險金案例中之遺產稅適用──以最高行政法院101年度判字第201號行政判決為例【爭點解析】 The Substance over Form Principle in Application of the Estate Tax of Life Insurance Proceeds: Comment on the Judgment of the Supreme Administrative Court No. 201 Pan in 2012 |
林榮華 | 2021/08 | 月旦財稅實務釋評 |
| 5 | 房地交易所得稅關於附負擔贈與之取得成本認定之爭議──以高雄高等行政法院109年度訴字第269號行政判決為例【爭點解析】 The Dispute over Liability with the Gift about Recognition of Original Cost on the Assessment of Income Tax from Transactions of House and Land: Comment on the Judgment of the Kaohsiung High Administrative Court No.269 Su in 2020 |
林榮華 | 2021/04 | 月旦財稅實務釋評 |
| 6 | 有關限制出境裁量怠惰之爭議——以台北高等行政法院108年度訴字第199號行政判決為例【爭點解析】 The Dispute over Restriction on Leaving the ROC about Non-exercise of Discretion─Comment on the Judgment of the Taipei High Administrative Court No.199 Su in 2019 |
林榮華 | 2020/07 | 月旦財稅實務釋評 |
| 7 | 重整完成裁定對於稅捐機關變更或註銷稅籍登記之拘束——以最高行政法院106年判字第31號行政判決為例【爭點解析】 A Decision of Tax Authority as to Applying for Modification of Registration or Cancellation of Registration is Bound by the Court Ruling of Recognition of the Completion of the Reorganization: Comment on the Judgment of the Supreme Administrative Court No. 31 Pan in 2017 |
林榮華 | 2020/03 | 月旦財稅實務釋評 |
