...只有纯依经验, 遵循实证法, 法官才能受法律的拘束, 做出的判 决才会客观可信 20 , 由于强调「法安定性(Rechtssicherheit) 的重要, 肇生了严格意 义的「罪刑法定主义。 其三个检验阶层的内涵如下: 1.
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法的安定性 Rechtssicherheit
But the supporting side of analogical method holds that analogue doctrine does not violate statutory tax and is in line with the principles of democracy, and stability of law.
而赞成税法类推适用的观点则认为,税法类推并未违反税收法定主义,并且与民主原则、法安定性原则也并不违背。
参考来源 - 税法类推适用原理·2,447,543篇论文数据,部分数据来源于NoteExpress
上述工艺可使研究法辛烷值提高1.8~31单位,并使其安定性得到改善,蒸汽压有所降低。
The octane number may be improved about 1.8-31 units by above mentioned processing, the stability is also improved, and the vapour pressure is decreased.
裁判一经确定,基于法的安定性要求,原不应再有所争执。
The judgment confirmed, the stability based on law requires, should not dispute again.
一般多从税收法定主义、法的安定性和可预测性、类推适用在税法中的复效性问题以及将税法与刑法相类比等方面出发,提出在税法中禁止类推适用的理由。
Their reasons are the principal of tax legal prescription, security and predictability of law, negative effect of analogy in tax law and comparing tax law with criminal law.
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