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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 |
|---|---|---|---|---|
| 41 | 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The Determination of the Holding Period of Specifically Selected Goods and Services Tax When the Sale Contract Rescinded |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 |
| 42 | 迂迴保單操作與實質課稅原則之攻防—最高行政法院101年度判字第87號行政判決評析【爭點解析】 To Offensiving and Defensiving between Roundabout Policy and the Principle of Substantive Taxation —Tax Circumvention Comment on Supreme Administrative Court Judgement No.87 in 2012 |
黃琦文、夏翊翔 | 2020/11 | 月旦財稅實務釋評 |
| 43 | 土地出售後未過戶前出賣人死亡之稅務問題——最高行政法院108年度大字第2號裁定評析【爭點解析】 Tax Issues Regarding the Death of the Seller Before Passing Title of the Land: Comment on the Supreme Administrative Grand Court Judgment No.2 in 2019 |
桂祥晟 | 2020/10 | 月旦財稅實務釋評 |
| 44 | 緩起訴處分確定後，行政罰裁罰時效起算點之認定——簡評最高行政法院109年度判字第298號行政判決【爭點解析】 After Deferred Prosecution confirmed, the Judgement Standard on Period of Administration Penalty, and Its Starting Point －Comments on the (109) Pan NO. 298 Decision Rendered by the Supreme Administration Court |
梁家豪 | 2020/09 | 月旦財稅實務釋評 |
| 45 | 金融業應稅收入之附隨行為——最高行政法院109年度判字第310號行政判決評析【爭點解析】 Consequential Trading for Taxable Revenues in Financial Industry: Comment on the Supreme Administrative Court Judgment No. 310 in 2020 |
桂祥晟、桂祥豪 | 2020/08 | 月旦財稅實務釋評 |
| 46 | 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 |
| 47 | 稅務訴訟之證據評價——最高行政法院109年度判字第139號行政判決評析【爭點解析】 The Evaluation of Evidence in Tax Litigation: Commenton the Supreme Administrative Court Judgment No. 139 in 2020 |
桂祥晟 | 2020/06 | 月旦財稅實務釋評 |
| 48 | 「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 |
| 49 | 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 |
| 50 | 遺產中的呆帳與遺產稅核課——最高行政法院108年度判字第155號行政判決評析【爭點解析】 Bad Debt in the Estate and Estate Taxation: Comment on the Supreme Administrative Court Judgment No.155 in 2019 |
桂祥晟 | 2020/03 | 月旦財稅實務釋評 |
