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來源資料
頁籤選單縮合
題名 | 由平等原則論稅捐稽徵法第23條徵收期間延長的合憲性=On the Constitutionality of the Extension of the Tax Collection Period in Article 23 of the Tax Collection Law Based on the Principle of Equality |
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作 者 | 許育典; 吳俊青; | 書刊名 | 財金法學研究 |
卷期 | 4:2 2021.08[民110.08] |
頁次 | 頁1-35 |
分類號 | 567.01 |
關鍵詞 | 財稅舊案; 徵收期間; 差別待遇; 平等原則; 比例原則; 合憲性審查; Old fiscal and taxation cases; Collection period; Differential treatment; Principle of equality; Principle of proportionality; Constitutional review; |
語文 | 中文(Chinese) |