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來源資料
頁籤選單縮合
題名 | 論稅捐債務及稅捐處罰案件於稅務訴訟之舉證責任--最高行政法院96年度判字第1556號判決評釋=The Study of the Burden of Proof in Tax Liabilities and Evasion Litigation--And Comment on Judgment P.T. No. 1556, 2007 of Supreme Administrative Court |
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作者姓名(中文) | 江彥佐; | 書刊名 | 東吳法研論集 |
卷期 | 4 2008.04[民97.04] |
頁次 | 頁33-89 |
分類號 | 588.16 |
關鍵詞 | 舉證責任; 舉證責任分配; 舉證責任轉換; 漏稅罰; 協力義務; 遺產稅; Burden of proof; Allocation of burdens of proof; Conversion of the burden of proof; Punishment of tax evasion; Taxpayer's procedural obligation; Estate tax; |
語文 | 中文(Chinese) |