英美法国家基于 自然正义原则 ( natural justice principle )与正当程序原则(due process principle),大陆法系国家基于程序公正、公平原则(Prinzip der Unparteilichkeit),均创设回避之制度..
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Under the Mutual Agreement Procedure, due to states stick to the principle of tax sovereignty, taxpayers are excluded from the process. Thus, their interests are not guaranteed.
在相互协商程序中,国家固守税收主权原则,将纳税人完全排除在程序之外,纳税人的利益得不到保障。
Traditional wheel alignment technique due to its principle limitations and complex operation process can not achieve the rapid detection.
传统的车轮定位仪由于其原理的局限性及复杂的操作过程而无法实现快速检测。
In this article, it is suggested that the system of right protection in the procedure of investigation should be established conform to the rules of procedure and the principle of due process.
侦查程序中权利保障机制的建立应遵循法制国家程序原则和程序正当原则。
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