頁籤選單縮合
題名 | 論商譽攤銷稅法爭訟之舉證責任與協力義務--評釋最高行政法院100年度12月份第1次庭長法官聯席會議決議及102年相關司法院大法官不受理決議=A Study on the Burden of Proof and Duty to Participate Amortization on Goodwill Cases:Comments on the Resolution of the 1th Supreme Administrative Court (December 23, 2011) and the Related Petitions Denied with Reasons by the Constitutional Court |
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作者 | 林子傑; Lin, Tsu-chien; |
期刊 | 法令月刊 |
出版日期 | 20140900 |
卷期 | 65:9 2014.09[民103.09] |
頁次 | 頁34-61 |
分類號 | 567.212 |
語文 | chi |
關鍵詞 | 商譽攤銷; 稅務訴訟; 主(客)觀舉證責任; 協力義務; 大法官不受理決議; Goodwill; Amortization on goodwill; Burden of proof; Duty to participate; The petitions denied with reasons by the constitutional court; |