從租稅法定原則與實質課稅原則論進口貿易課稅爭議──簡評最高行政法院一○一年度十二月份第二次庭長法官聯席會議決議 The Issue of Taxation of Import Trading Between of the Tax Legal Principle and Essence Assessment Principle - An Analysis on the Supreme Administrative Court the Second Resolution in the Joint Conference for Presiding Judge of December, 2012.
