从国际经验看,事先裁定属于税法解释性文件,包括公共裁定(Public ruling,针对不特定纳税人共同关注事项)和私人裁定(Private ruling,经特定纳税人申请,针对该纳税人的特定事项)。
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ruling by public law 依公法治国
Mr Medvedev said he was ordering a review of the project in light of serious public disquiet (and a rare appeal from the ruling United Russia party), but warned he could not prejudge the outcome.
梅德韦杰夫说,考虑到公众严肃的忧虑(还有极少数来自在野党俄罗斯联邦党的呼吁),他正在下令对于该项目工程的复审,然而警告他不能够预知结果如何。
Article 40. The original ruling shall continue to be executed during the time a petition or suit against the penalty for violating the administration of public security is taking place.
第四十条对治安管理处罚提出申诉或者提起诉讼的,在申诉和诉讼期间原裁决继续执行。
The WTO made public its ruling on Boeing's six-year-old complaint against Airbus.
WTO公开了它对波音公司与空客公司长达六年的诉讼的裁决。
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