頁籤選單縮合
題名 | 論稅務撤銷爭訟上的裁決主義與原處分主義--以財政部50/5/25臺財稅發第03497號函的妥當性分析為中心=A Study on the Decisionism and Original Dispositionism in Tax Abolishment of Action--Focused on the Analysis of the Appropriateness of the 50/5/25 Tai Cai Shuei Fa No. 03497 of the Ministry of Finance |
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作者姓名(中文) | 徐崑明; | 書刊名 | 真理法學論叢 |
卷期 | 20 2018.03[民107.03] |
頁次 | 頁33+35-69 |
分類號 | 567.01 |
關鍵詞 | 財政部50/5/25臺財稅發第03497號函; 裁決主義; 原處分主義; 核課期間; 除斥期間; 消滅時效; 時效中斷; 時效不完成; 租稅撤銷訴訟; 程序標的; 訴訟標的; 爭點主義; 總額主義; 納稅者權利保護法; 50/5/25 tai cai shuei fa No. 03497 of the Ministry of Finance; Decisionism; Original dispositionism; Period for assessment; Exclusion period; Prescription; Interruption of prescription; Suspension of prescription; Tax abolishment of action; Object of proceeding; Object of action; The theory of dispute point; The theory of summation; The Taxpayer Rights Protection Act; |
語文 | 中文(Chinese) |