委员会说道在裁定拒绝这个方案时，没有衡量其他违背税收的因素，比如税收可能有充公的因素。
In its ruling, the council said that its rejection was made without examining "other grievances" against the tax, such as its possible "confiscatory character".
欧盟委员会裁定苹果公司与爱尔兰税务当局达成的税收优惠协定属非法国家援助后，这家全球最大的公司面临天价税单。
The world's largest company was presented with the huge bill after the European commission ruled that a sweetheart tax deal between Apple and the Irish tax authorities amounted to illegal state aid.
化解我国税收事先裁定制度本土化争议的关键，是要在立法中坚持以纳税人为本的原则，致力于保障税法适用确定性最大化的制度设计。
The key to settle the controversies of the localization of advance tax rulings is to stick to the taxpayer-oriented principle and ensure the highest certainty for tax law applicability.
应用推荐