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目次壹、案例事实贰、案例事实之主要争点参、行政法院判决理由分析肆、信赖保护原则在税务争讼实务之运用伍、行政法院以信赖保护原则审查行政命令,而拒绝适用之经验陆、结语壹、案例事实缘原告甲于公元(下同)1997年7月8日经法院拍卖取得原所有权人乙公司所有坐落高雄县大寮乡之土地一笔(下称系争土地),被告丙高雄县税捐稽征处依台湾高雄地方法院民事执行处通知,以拍定日当期
The first case, the facts of the case II, the main issues of the facts of the case Senate analysis of the reasons for the administrative court, trust the principle of protection in the tax litigation practice Wu, administrative court review of administrative orders with the principle of trust and refusal to apply the experience of land, Conclusion One, the case facts Yuanyuan a in the AD (hereinafter the same) July 8, 1997 by the court auction to obtain the original owner B Company located in Kaohsiung County Daliao Township land (hereinafter referred to as the fight for land), the defendant C Kaohsiung County tax office at Kaohsiung Local Court Court of Civil Enforcement notification, to date the date