列印

第20冊

出版日期:2005年9月

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已出版的個案摘要

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  案件編號 下載
呈述案件    

threshold of arguability — what constitutes a proper question of law which can be included in a case stated — whether formulated questions were plainly and obviously unarguable   [英文案例]

D26/05 下載 D26/05 (DOC) - 英文本 下載 D26/05 (PDF) - 英文本
補加稅評稅    

上訴人的錯誤申報 – 不小心填錯報稅表和全無動機瞞稅 – 稅務局在處理有關評稅時犯有錯誤能不能構成上訴人犯錯的辯解 – 上訴人在收了警告信後是不是完全忽視有關的警告和對報稅的責任仍然抱有一種輕率或魯莽的態度 – 《稅務條例》第82A條

D88/04 下載 D88/04 (DOC) - 繁體中文本 下載 D88/04 (PDF) - 繁體中文本
利得稅    

anti-avoidance — ss 61 and 61A of the Inland Revenue Ordinance ("IRO") — whether transaction artificial or fictitious — whether transaction entered into for the sole or dominant purpose of obtaining a tax benefit — interposition of company — relevance of Salomon v A Salomon and Co Ltd [1897] AC 22 in anti-avoidance cases   [英文案例]

D96/04 下載 D96/04 (DOC) - 英文本 下載 D96/04 (PDF) - 英文本

deduction of loan interest expenses and related expenditure borrowed for the purpose of producing chargeable profits under s 16(1)(a) — whether further conditions in subsection (2) were satisfied — whether the "Ramsay principle" was applicable to s 16 of the Inland Revenue Ordinance ("IRO") — whether there was any artificial or fictitious transaction — whether the sole or dominant purpose was the obtaining of a tax benefit — onus of proving assessment excessive or incorrect was on the appellant — ss 16(1)(a) & (2)(d), 17(1)(b), 51(4)(a), 61, 61A & 68(4) of the IRO   [英文案例]

D94/04 下載 D94/04 (DOC) - 英文本 下載 D94/04 (PDF) - 英文本

deduction of loan interest expenses and related expenditure borrowed for the purpose of producing chargeable profits under s 16(1)(a) — whether further conditions in subsection (2) were satisfied — whether the "Ramsay principle" was applicable to s 16 of the Inland Revenue Ordinance ("IRO") — whether there was any artificial or fictitious transaction — whether the sole or dominant purpose was the obtaining of a tax benefit - onus of proving assessment excessive or incorrect was on the appellant — ss 16(1)(a) & (2)(d), 17(1)(b), 51(4)(a), 61, 61A & 68(4) of the IRO   [英文案例]

D95/04 下載 D95/04 (DOC) - 英文本 下載 D95/04 (PDF) - 英文本

whether interest on borrowing deductible — circular borrowing transactions within group of companies — whether transactions for the sole or dominant purpose of obtaining tax benefit — whether artificial or fictitious — Inland Revenue Ordinance ("IRO") ss 61 & 61A   [英文案例]

D97/04 下載 D97/04 (DOC) - 英文本 下載 D97/04 (PDF) - 英文本

whether interest on borrowing deductible — whether borrowing for the dominant purpose of obtaining tax benefit — borrowing was part of a facade — Inland Revenue Ordinance ("IRO") ss 61 and 61A   [英文案例]

D98/04 下載 D98/04 (DOC) - 英文本 下載 D98/04 (PDF) - 英文本

whether or not the Property was the appellant's trading stock — ss 2, 14(1) and 68(4) of the Inland Revenue Ordinance ("IRO") — whether the stated intention was in fact the intention of the appellant at the time of acquisition of the Property is a question of fact — whether or not the stated intention was genuinely held   [英文案例]

D90/04 下載 D90/04 (DOC) - 英文本 下載 D90/04 (PDF) - 英文本
薪俸稅    

逾期上訴 – 疾病及工作繁忙 –《稅務條例》(第112章)第66條 – 居所貸款利息的扣減 – 《稅務條例》第26E及68(4)條

D93/04 下載 D93/04 (DOC) - 繁體中文本 下載 D93/04 (PDF) - 繁體中文本

hotel, hostel or boarding house — ss 8(1)(a), 9(1), 9(1A), 9(2), 16(F) and 68(4) of the Inland Revenue Ordinance ("IRO") — s 2(1) of the Hotel and Guesthouse Accommodation Ordinance   [英文案例]

D91/04 下載 D91/04 (DOC) - 英文本 下載 D91/04 (PDF) - 英文本

 

註:未完成的上訴的最新狀況會列於「原訟法庭稅務上訴案件列表」或「上訴法庭/終審法院稅務上訴案件列表」。如上訴已有最終結果,該上訴案的狀況會列於上述其中一表,並於下期的稅務上訴案例中不獲刊載。

如要查看「原訟法庭/上訴法庭/終審法院稅務上訴案件列表」(截至2005年8月31日的狀況),請見附件(只有英文本)。

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