Seminars were held: "I. Thinking again about tax credits for purchases, now that the introduction of the invoice system is imminent.Ⅱ. Dispute over the procedures"
Judicial Policy Education Research Center attached to Faculty of Law, Economics and Humanities, Kagoshima University
Torikai Takashi
Background and objectives of activities
"I. Thinking again about tax credits for purchases, now that the introduction of the invoice system is imminent.Ⅱ. Dispute over the procedures" These will be the main themes of the workshop, which will be aimed primarily at professionals. Achieving a fair tax burden, furthering knowledge in the field of tax law, and contributing to the community.
Summary of Activities
Tax credits for businesses that do not qualify as qualified invoicing businesses, tax credits for non-taxable sales (medical and financial businesses, etc.), and tax credits for residential rental buildings (Mugen Estate and ADW cases) were reviewed and discussed. On the basis of actual cases in which the cancellation of a certain disposition was challenged as a result of failure to follow procedures considered important in administrative law in general, he raised the question of how the illegality of procedures should be challenged in tax law as well. This deepened the understanding of the ideal form in practice.
Expected Benefits
A study group will be held for each of the professional firms that are experts in the field.
This is expected to improve the quality of tax services and justice for local residents.