functional jurisdiction 中文意思是什麼
functional jurisdiction
解釋
立案管轄- functional : adj 1 官能的，機能的。2 在起作用的；職務上的。3 【數學】函數的。4 【建築】從使用的觀點設計[構成]...
- jurisdiction : n. 1. 裁判權；司法；司法權。2. 管轄權；管轄范圍；權限。adj. -al
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A functional analysis of the jurisdiction interaction between preliminary ruling adjudication and direct action of european court
歐洲法院初步裁決權與直接訴訟管轄權的互動功能分析 -
This part discusses the dilemma and functional loss of the existing tax law in the e - commerce circumstance through tax equity and legal principle, the rules of establishment of tax jurisdiction, ' the possibility of being traced of e - commerce trade course, the cognizant difficulty of the character of the taxed object in the circumstance and the uncertainty of tax law application
本部分在第一部分的基礎，從稅收公平與法定原則、稅收管轄權確立規則、電子商務交易過程的可追溯性與電子商務環境下征稅對象性質的認定的困難及由此帶來的稅法適用上的不確定性出發，具體地論述了電子商務環境下現行稅法所面臨的困惑與功能缺失。
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