第29册
出版日期: 2014年10月
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已出版的个案摘要
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案件编号 |
下载 |
讼费 |
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appeal frivolous and vexatious. [英文案例] |
D30/13 |
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浪费委员会资源 |
D29/13 |
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补加税评税 |
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delay in filing tax return – sections 51(1), 59(3), 68, 80(2), 82(1), 82A & 82B of the Inland Revenue Ordinance (‘IRO’). [英文案例] |
D36/13 |
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late filing of tax return – whether penalty tax imposed was excessive – sections 51(1), 82A(1) and 82B of the Inland Revenue Ordinance (‘IRO’). [英文案例] |
D35/13 |
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延误提交报税表 – 《税务条例》(第112章)第51(1)、59(3)、66(3)、68(4)、68(8)、68(9)、70、80(2)、82(1)、82A及82B 条 – 《基本法》第106、107及108条 |
D29/13 |
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repeatedly late in submitting tax return – sections 16(1), 17(1), 51(1), 63G, 68(4), 68(8), 68(9), 80(2), 82(1), 82A and 82B of the Inland Revenue Ordinance – sections 106, 107 and 108 of the Basic Law. [英文案例] |
D30/13 |
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实务及程序 |
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hearing and disposal of appeals – absence – section 68 of IRO. |
D37/13 |
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利得税 |
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commissions to agents – whether deductible – agency agreements – whether sole or dominant purpose to obtain a tax benefit – sections 16(1), 17(1)(b), 61A of the IRO. [英文案例] |
D32/13 |
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whether capital expenditure on the assets can be deducted from assessment – sections 16G and 39E of the Inland Revenue Ordinance (‘IRO’) – whether the assets will be regarded as under a lease – subsidiary nature of the user. [英文案例] |
D31/13 |
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薪俸税 |
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housing benefits – appellant entering into tenancy agreements to rent property owned by company controlled by spouse – rental paid by housing benefits – whether genuine landlord and tenant relationship – whether transaction artificial and fictitious – whether transaction conferring tax benefit on appellant – section 15 of the Stamp Duty Ordinance (Chapter 117) – sections 8, 9, 61, 61A and 68 of the Inland Revenue Ordinance (Chapter 112) (‘IRO’). [英文案例] |
D34/13 |
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settlement payment – whether capital in nature – whether legal fee deductible – sections 8, 9 and 12 of the Inland Revenue Ordinance (‘IRO’). [英文案例] |
D33/13 |
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注:未完成的上诉的最新状况会列於「原讼法庭税务上诉案件列表」或「上诉法庭/终审法院税务上诉案件列表」。如上诉已有最终结果,该上诉案的状况会列於上述其中一表,并於下期的税务上诉案例中不获刊载。
如要查看「原讼法庭/上诉法庭/终审法院税务上诉案件列表」(截至2014年8月31日的状况),请见附件。