查詢結果:共有 14 筆符合條件的資料
序號 | 篇名 | 作者 | 日期 | 期刊 |
---|---|---|---|---|
11 | 買賣契約解除時特銷稅持有期間之判斷──以最高行政法院109年度判字第449號行政判決為例【爭點解析】 The Determination of the Holding Period of Specifically Selected Goods and Services Tax When the Sale Contract Rescinded |
周逸濱、魯忠翰 | 2020/12 | 月旦財稅實務釋評 |
12 | 關於房屋稅自住與非自住房屋之認定──最高行政法院109年度判字第331號行政判決評析【學習式判解評析】 A Study on the Self-Use and Non Self-Use Residence of Housing Tax: Comment on (109) Pan No. 331 Decision Rendered by the Supreme Administration Court |
周逸濱、魯忠翰 | 2020/08 | 月旦財稅實務釋評 |
13 | 「授權範圍內『規範密度不足』的法規命令」之適用問題──以最高行政法院108年度判字第322號行政判決為例【爭點解析】 The Inadequacy of Regulated Intensity of Regulations in the Scope of Authorization: Taking the (108) Pan No. 322 Decision Rendered by the Supreme Administration Court as an Example |
周逸濱、魯忠翰 | 2020/05 | 月旦財稅實務釋評 |
14 | 進口貨物完稅價格之認定基準與行政調查──簡評最高行政法院108年度判字第221號判決【爭點解析】 The Judgement Standard and Administrative Investigation of Customs Value of the Imported Goods: Comments on the (108) Pan NO. 221 Decision Rendered by the Supreme Administration Court |
周逸濱、魯忠翰 | 2020/02 | 月旦財稅實務釋評 |