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查詢： 查詢結果：共有 54 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 31 | 營業稅銷售額之認定與協力義務——最高行政法院109年度上字第780號判決評釋【爭點解析】 Recognition of Sales Amounts in VAT and Obligation to Assist: Comment on the Supreme Administrative Court Judgment No. 780 in 2019 |
桂祥晟 | 2021/10 | 月旦財稅實務釋評 |
| 32 | 私設通路如何連結法定空地？得否免徵地價稅？──最高行政法院109年度上字第1013號判決簡析【爭點解析】 How Does the Private Passages Connect to the Statutory Vacant Space, and Can It Be Exempted from the Land Value Tax? Comment on the Supreme Administrative Court Judgment No. 1013 in 2020 |
鄧輝鼎 | 2021/09 | 月旦財稅實務釋評 |
| 33 | 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 |
| 34 | 借款？收入？查清楚，講明白──最高行政法院109年度上字第780號判決研析【爭點解析】 Loan or Revenue? Make it Clear! Inspiration from the Judgement of Supreme Administrative Court No. 780 Shang in 2020 |
黃郁升 | 2021/07 | 月旦財稅實務釋評 |
| 35 | 租稅債權擔保與銀行債權之競合——最高行政法院108年度上字第882號判決評釋【爭點解析】 Concursus Creditorum between Bank's Claims and Tax Warranty: Comment on the Supreme Administrative Court Judgment No. 882 in 2019 |
桂祥晟 | 2021/06 | 月旦財稅實務釋評 |
| 36 | 我的房子是「高級住宅」？——兼評最高行政法院109年度判字第469號判決與「臺北市房屋標準價格及房屋現值評定作業要點」【爭點解析】 Why Is My House a "High-Grade Residences"? Commentaries on the Judgment of the Supreme Administrative Court (109) Pan Tzu No. 469 and the "Taipei City Working Guidelines for Standard Housing Price and Housing Value Assessment"" |
李秉謙 | 2021/05 | 月旦財稅實務釋評 |
| 37 | 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 |
| 38 | 一人公司之自己交易與表見證明——最高行政法院109年判字第638號行政判決評析【爭點解析】 Self-transaction and Anscheinsbeweis of Single Person Company: Comment on the Supreme Administrative Court Judgment No. 638 in 2020 |
桂祥晟 | 2021/03 | 月旦財稅實務釋評 |
| 39 | 營利事業盈虧互抵為租稅優惠或是量能課稅？ ──以最高行政法院108年度判字第262號判決為中心【爭點解析】 Offset between Profits and Losses of Enterprise Is a Tax Concessions or the Principle of Taxable Capacity? |
陳揚仁 | 2021/02 | 月旦財稅實務釋評 |
| 40 | 稅務訴訟之既判力客觀範圍——以納稅者權利保護法第21條為中心【爭點解析】 The Objective Range of Res Judicata in Tax Litigation: Focusing on Article 21 of the Taxpayer Rights Protection Act |
高敬棠 | 2021/01 | 月旦財稅實務釋評 |
