頁籤選單縮合
題 名 | 稅捐稽徵機關對裁判憲法審查的因應之道=Responding to the Judicial Review of the Court Decisions on the Taxation |
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作 者 | 李依珊; | 書刊名 | 國立中正大學法學集刊 |
卷 期 | 80 2023.07[民112.07] |
頁 次 | 頁111-173 |
分類號 | 567 |
關鍵詞 | 憲法訴訟法; 裁判憲法審查; 第四審; 上訴審; 憲法基本人權; 功能最適原則; 核課處分; 量能課稅; Constitutional Court Procedure Act; The judicial review of the decisions by the final court; The fourth instance; Appellate instance; The basic human rights of the Constitution; The principle of functional optimality; Tax assessment; Ability to pay principle; |
語 文 | 中文(Chinese) |