查詢結果分析
來源資料
頁籤選單縮合
題名 | 稅法上遲到之複查決定對於訴願程序之影響=What are the Competent Authority of Administrative Appeal going to Do with the Administrative Appeal if a Tax Review is done Afterwards |
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作者 | 陳榮哲; Chen, Jung-che; |
期刊 | 軍法專刊 |
出版日期 | 20081200 |
卷期 | 54:6 2008.12[民97.12] |
頁次 | 頁83-102 |
分類號 | 588.15 |
語文 | chi |
關鍵詞 | 稅務爭訟; 課稅處分; 對於違反稅法上義務之裁罰處分; 申請復查; 提起訴願; 遲到之復查決定; Tax administrative relief; Administrative disposition about taxation; Punitive administrative disposition taken against a person for an act in breach of his or her duty under tax law; Petition for a review; Administrative appeal; Tax review which is done afterwards; |