Friday, December 24, 2010
J.Y. Interpretation 683
Posted by The Taiwan Law Blogger at 6:08 PM 0 comments
Labels: J.Y. Interpretations, Judicial Yuan
Wednesday, November 3, 2010
President and Vice President of the Judicial Yuan
Posted by The Taiwan Law Blogger at 4:53 AM 0 comments
Labels: Judicial Yuan
Monday, September 27, 2010
J.Y. Interpretation 681
Posted by The Taiwan Law Blogger at 4:50 AM 0 comments
Labels: J.Y. Interpretations, Judicial Yuan
Thursday, August 19, 2010
Blog Statistics for 2009
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Labels: Blog
Wednesday, July 14, 2010
J.Y. Interpretation 678
Posted by The Taiwan Law Blogger at 11:44 PM 0 comments
Labels: J.Y. Interpretations, Judicial Yuan, Taiwan Law
Sunday, April 18, 2010
J.Y. Interpretation 675
Posted by The Taiwan Law Blogger at 5:18 AM 0 comments
Labels: J.Y. Interpretations, Judicial Yuan
Thursday, April 1, 2010
J.Y. Interpretation 673
七十八年十二月三十日修正公布及九十年一月三日修正公布之所得稅法第一百十四條第一款,有關限期責令扣繳義務人補繳應扣未扣或短扣之稅款及補報扣繳憑單,暨就已於限期內補繳應扣未扣或短扣之稅款及補報扣繳憑單,按應扣未扣或短扣之稅額處一倍之罰鍰部分;就未於限期內補繳應扣未扣或短扣之稅款,按應扣未扣或短扣之稅額處三倍之罰鍰部分,尚未牴觸憲法第二十三條比例原則,與憲法第十五條保障人民財產權之意旨無違。
上開所得稅法第一百十四條第一款後段,有關扣繳義務人不按實補報扣繳憑單者,應按應扣未扣或短扣之稅額處三倍之罰鍰部分,未賦予稅捐稽徵機關得參酌具體違章狀況,按情節輕重裁量罰鍰之數額,其處罰顯已逾越必要程度,就此範圍內,不符憲法第二十三條之比例原則,與憲法第十五條保障人民財產權之意旨有違,應自本解釋公布之日起停止適用。有關機關對未於限期內按實補報扣繳憑單,而處罰尚未確定之案件,應斟酌個案情節輕重,並參酌稅捐稽徵法第四十八條之三之規定,另為符合比例原則之適當處置,併予指明。
Posted by The Taiwan Law Blogger at 6:16 PM 0 comments
Labels: J.Y. Interpretations, Judicial Yuan
Thursday, March 18, 2010
J.Y. Interpretation 662 - English Version
Posted by The Taiwan Law Blogger at 6:42 PM 0 comments
Labels: Criminal Code, J.Y. Interpretations, Judicial Yuan
Tuesday, February 16, 2010
J.Y. Interpretation 671
Posted by The Taiwan Law Blogger at 6:01 PM 0 comments
Labels: J.Y. Interpretations, Judicial Yuan
Saturday, February 13, 2010
J.Y. Interpretation 670
Posted by The Taiwan Law Blogger at 5:59 PM 0 comments
Labels: J.Y. Interpretations, Judicial Yuan
Thursday, February 11, 2010
J.Y. Interpretation 663 - English Version
Posted by The Taiwan Law Blogger at 5:58 PM 0 comments
Labels: J.Y. Interpretations, Judicial Yuan
Friday, January 15, 2010
J.Y. Interpretation 669
Posted by The Taiwan Law Blogger at 6:00 PM 0 comments
Labels: J.Y. Interpretations