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查詢： 查詢結果：共有 401 筆符合條件的資料
| 序號 | 篇名 | 作者 | 日期 | 期刊 |
|---|---|---|---|---|
| 61 | 受監護宣告前財產被他人侵奪的課稅爭議問題──最高行政法院107年度判字第7號判決評析【月旦時論】 Taxation Disputes Concerning the Misappropriation of Assets Prior to the Commencement of Guardianship: Commentary on Supreme Administrative Court Judgment No. 7, 2018 |
張淼森、李家蔚 | 2025/04 | 月旦財稅實務釋評 |
| 62 | 論租稅規避下實質課稅原則調整及裁罰──評最高行政法院112年度上字第275號判決【學習式判解評析】 Review the Adjustment of the Principle of Substantive Taxation Principles and Penalties under Tax Avoidance: Comment on the Supreme Administrative Court's Judgment No. 275 in 2023 |
胡淑雲 | 2025/04 | 月旦財稅實務釋評 |
| 63 | 預售屋禁止轉售所涉房地稅課稅議題【月旦時論】 Taxation Issues on the Sale of Pre-Sale House under the House and Land Transactions Income Tax |
李依珊 | 2025/03 | 月旦財稅實務釋評 |
| 64 | 生前贈與之擬制遺產課稅規定──評憲法法庭113年度憲判字第11號判決【月旦時論】 Provisions on Taxation of Proposed Estates for Gifts Made During Lifetime: Comment on the Constitutional Court's Judgment 113-Hsien-Pan-11 (2024) |
連世昌 | 2025/03 | 月旦財稅實務釋評 |
| 65 | 所得稅？遺產稅？──違反告知義務後保險人給付之和解金【月旦時論】 Income Tax? Inheritance Tax? —Settlement Benefits Paid by the Insurer after Breach of Disclosure Obligation |
龍海明 | 2025/03 | 月旦財稅實務釋評 |
| 66 | 檢查人是否有權向稅務機關調閱公司之稅務申報資料？──以臺灣臺北地方法院111年度稅簡字第4號判決為例【爭點解析】 Does Inspector Have the Right to Request Access to a Company's Tax Filing Records from the Tax Authorities?—An Analysis Based on the 2022 Decision of the Taipei District Court (Case No. Jian-Jian No. 4) |
周逸濱、魯忠翰 | 2025/03 | 月旦財稅實務釋評 |
| 67 | 從實例認識袋地通行權——最高法院相關民事判決之探討【學習式判解評析】 Introducing the Right to Passage from Examples: Discussion on Civil Judgments of the Supreme Court |
陳柏諭 | 2025/03 | 月旦財稅實務釋評 |
| 68 | 復查或訴願──以稅捐稽徵機關行政處分為中心【法規解讀】 Recheck or Appeal: Focusing on the Administrative Actions of Tax Collection Authorities |
月旦財稅實務釋評編輯部 | 2025/03 | 月旦財稅實務釋評 |
| 69 | 法規政策檢討──租稅保全與遺產管理制度之交集與矛盾【月旦時論】 A Review on How Tax Safeguards and Heritage Property Management Policies Contradict with Each Other |
吳孟鴻 | 2025/02 | 月旦財稅實務釋評 |
| 70 | 因農地不得共有而借名登記之課稅爭議──以最高行政法院109年度上字第571號判決為核心【月旦時論】 Taxation Disputes of Borrowing Other's Name for Agricultural Land shall Not Be Shared: Focusing on the Administrative Judgment of Supreme Administrative Court (109) Shang-Zi No. 571 |
謝寧婕 | 2025/02 | 月旦財稅實務釋評 |
