Tax payers have the right to bring administrative prosecution to court when they object to the administrative enforcement of property seizure detainment or freeze .

纳税人有对 税务机关查封、扣押、冻结财产等行政行为不服，而向 法院提起行政诉讼的权利。

The tax agency appealed to a higher court frustrating the family 's foreign travel plans .

税务局则向上一级 法院提出了上诉，使得这一家的国外旅游计划受阻。

Justifiability of federal income tax on residents is controversial confined to the distribution principle on direct tax in the Constitution initially and instruments identified of the Supreme Court on the issue also showed changes on different times .

最初的个人所得税囿于宪法中 直接税的分派原则而备受争议，联邦最高 法院 的 判例在这个问题上的认定也呈阶段性变化。

For federal income tax purposes alimony paid under a written court order is deductible by the spouse who pays and is taxable to the recipient of the alimony .

缴付联邦 税时， 法庭 裁定支付赡养费的一方可减免税项，而领取的一方则要交税。

The tax court has jurisdiction over questions of law and fact arising under the tax laws .

税务 法院对因税法而产生的法律和事实问题具有管辖权。

Public transportation ground to a halt in Athens while power company workers sought to block their employer from collecting a new property tax and lawyers refused to appear in court .

雅典的公共交通完全陷于瘫痪，电力公司员工试图阻止他们的雇主征收新的财产 税，律师则拒绝 出庭。

The company be guilty of evade the vat regulations He was charged with fraud tax evasion and money laundering and is due in court in August .

裁定该公司犯有逃避增值税规定管辖的罪行他被控以欺诈， 逃税和洗钱罪，确定8月份上 法庭。

Tax payers have the right to apply for perpetuation of evidence to people 's court when undertaking administrative prosecution .

纳税人进行 税务行政诉讼，有向人民 法院申请证据保全的权利。

Reconsideration ( administrative appeal ) shall not be prevented because of failing to pay 1 / 2 of the required tax payment but will be subject to transfer to the Court for compulsory enforcement ;

复议（诉愿）不因应缴1/2 税款未缴而不能提起，然会遭移送 法院强制执行；

Tax payers have the right to demand avoidance of judges of the court .

纳税人有要求 法院审判人员回避的权利。

In order to increase the efficiency and level for handling the prosecution and judgment of criminal cases concerning tax the tax court can be set up so as to specially hear tax-related cases and fight against criminal activities concerning tax as soon as possible .

为了提高办理涉税犯罪案件起诉、审判的效率和水平，可设立 税务 法庭，专门审理涉税案件，从速打击涉税犯罪活动。

Fourthly the professional level of taxation justice should be increased and tax court should be established .

第四，提高税务司法专业化水平，成立 税务 法庭。

Barclays ' controversial tax planning business will come under fresh scrutiny in a US court this week over whether a transaction designed by the bank cost the US government more than $ 1bn in lost tax receipts .

巴克莱（Barclays）充满争议的 税务筹划业务本周将在美国 法庭上受到新的审视，问题的关键在于，由该银行设计的一种交易是否给美国政府造成了逾10亿美元的税收损失。

In the case where an administrator should be appointed but not selected for whatever reason within six months following the death of decedent the tax authority may submit a petition to the court for appointment of an administrator pursuant to the provisions of the non-litigation act .

其应选定遗产管理人，于死亡发生之日起六个月内未经选定呈报法院者，或因特定原因不能选定者，稽 征机关得依非讼事件法之规定，申请 法院指定遗产管理人。

Tax payers have the right to demand tax authorities to enforce the court decision .

纳税人有要求 税务机关履行 法院判决的权利。

The paper also provides the suggestions to establish China tax court through comparing the experience of other countries .

同时文章通过对发达国家 税务 法庭 制度的考察对比，为我国设立 税务 法庭提供了有益的经验借鉴。

Scholars from the oath records stove tax reports marriage registration records wills and church court testimonies unearthed a wealth of valuable historical data .

学者们从宣誓记录、灶 税报告、结婚登记记录、遗嘱和教会 法庭证词中发掘出大量有价值的史料。

Including discussion on income and estate tax planning reports on recent IRS rulings court cases new legislation etc.

包括所得税和不动产 税的计划，美国国税局最新规则报告， 法院判例例，最新立法。