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Tax Courts
Tax courts are courts of limited jurisdiction that deal with tax issues. Notable examples include: *United States Tax Court, a United States federal court ** List of Judges of the United States Tax Court ** Uniformity and jurisdiction in U.S. federal court tax decisions *State court (United States) **Oregon Tax Court of the Oregon Judicial Department **Hawaii Tax Appeal Court of the Hawai'i State Judiciary **Indiana Tax Court **Massachusetts Appellate Tax Board **Minnesota Tax Court **New Jersey Tax Court *Tax Court of Canada **Tax Court of Canada Act *EFTA Court *Philippine Court of Tax Appeals The Court of Tax Appeals ( fil, Hukuman ng Apelasyon sa Buwis) is the special court of limited jurisdiction, and has the same level with the Court of Appeals. The court consists of 8 Associate Justices and 1 Presiding Justice. The Court of Tax ... {{SIA Courts by type Former disambiguation pages converted to set index articles [Baidu] |
Court
A court is any person or institution, often as a government institution, with the authority to adjudicate legal disputes between parties and carry out the administration of justice in civil, criminal, and administrative matters in accordance with the rule of law. In both common law and civil law legal systems, courts are the central means for dispute resolution, and it is generally understood that all people have an ability to bring their claims before a court. Similarly, the rights of those accused of a crime include the right to present a defense before a court. The system of courts that interprets and applies the law is collectively known as the judiciary. The place where a court sits is known as a venue. The room where court proceedings occur is known as a courtroom, and the building as a courthouse; court facilities range from simple and very small facilities in rural communities to large complex facilities in urban communities. The practical authority given to ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Massachusetts Appellate Tax Board
The Massachusetts Appellate Tax Board (ATB) is a quasi-judicial agency within the Commonwealth of Massachusetts' Office of the Governor. Though part of the executive branch, the ATB is "not subject to its control in the conduct of its adjudicatory functions". The Massachusetts ATB hears and decides cases on appeal from state and local taxing authorities. It was established by the Massachusetts General Court in 1929 to relieve the Superior Court of its large volume of tax appeals and to provide taxpayers with a less expensive and more expedient means of appeal. The ATB is the locus of the overall system of revenue production for the Commonwealth. Ninety percent of the petitions filed at the ATB are appeals of local property taxes. The remaining cases are appeals by taxpayers regarding all state taxes, including the income tax, sales, and use tax A use tax is a type of tax levied in the United States by numerous state governments. It is essentially the same as a sales tax but is a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Philippine Court Of Tax Appeals
The Court of Tax Appeals ( fil, Hukuman ng Apelasyon sa Buwis) is the special court of limited jurisdiction, and has the same level with the Court of Appeals. The court consists of 8 Associate Justices and 1 Presiding Justice. The Court of Tax Appeals is located on Agham Road, Diliman, Quezon City in Metro Manila. History The Court of Tax Appeals was originally created by virtue oRepublic Act. No. 1125 (R.A.1125)which was enacted on June 16, 1954, composed of three (3) Judges with Mariano B. Nable as the first Presiding Judge. With the passage oon April 23, 2004, the CTA became an appellate Court, equal in rank to the Court of Appeals. Under Section 1 of the new law, the Court is headed by a Presiding Justice and assisted by five (5) Associate Justices. They shall have the same qualifications, rank, category, salary, emoluments and other privileges, be subject to the same inhibitions and disqualifications and enjoy the same retirement and other benefits as those provided for ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
EFTA Court
The EFTA Court is a supranational judicial body responsible for the three EFTA members who are also members of the European Economic Area (EEA): Iceland, Liechtenstein and Norway. As members of the EEA, the three countries participate in the European single market of the European Union. Consequently, they are subject to a number of European laws. Enforcement of these laws would normally be carried out by the European Court of Justice (ECJ); however, there were legal difficulties in giving Union institutions powers over non-members so the EFTA Court was set up to perform this role instead of the ECJ. Since September 1995, the Court has consisted of three judges and six ad hoc judges. They are nominated by the three members and appointed by their governments collectively through common accord. According to Article 108(2) of the EEA Agreement of 2 May 1992, the EFTA States taking part in the EEA Agreement shall establish a court of justice. That obligation was complied with ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tax Court Of Canada Act
The ''Tax Court of Canada Act'' was a 1983 Act of the Parliament of Canada concerning the Tax Court of Canada The Tax Court of Canada (TCC; french: Cour canadienne de l'impôt), established in 1983 by the '' Tax Court of Canada Act'', is a federal superior court which deals with matters involving companies or individuals and tax issues with the Governme .... External links Canadian Department of Justice - Tax Court of Canada Act Canadian federal legislation Taxation in Canada Tax legislation Canadian law articles needing infoboxes 1983 in Canadian law {{Canada-law-stub ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Tax Court Of Canada
The Tax Court of Canada (TCC; french: Cour canadienne de l'impôt), established in 1983 by the ''Tax Court of Canada Act'', is a federal superior court which deals with matters involving companies or individuals and tax issues with the Government of Canada. Jurisdiction Appeals of decisions of the Tax Court of Canada are exclusively within the jurisdiction of the Federal Court of Appeal. On occasion, the Supreme Court of Canada grants leave to appeal a federal tax case from a decision of the Federal Court of Appeal where the question involved is considered to be of public importance. Procedure The litigation of a federal tax dispute is commenced by a taxpayer filing a Notice of Appeal in the Tax Court of Canada. Cases may proceed either by way of Informal or General Procedure. The Informal Procedure is a simplified process available to taxpayers where the total tax and penalties (but not interest) at issue is CAD$25,000 or less per taxation year ($50,000 in the case of GST ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
New Jersey Tax Court
New is an adjective referring to something recently made, discovered, or created. New or NEW may refer to: Music * New, singer of K-pop group The Boyz Albums and EPs * ''New'' (album), by Paul McCartney, 2013 * ''New'' (EP), by Regurgitator, 1995 Songs * "New" (Daya song), 2017 * "New" (Paul McCartney song), 2013 * "New" (No Doubt song), 1999 *"new", by Loona from '' Yves'', 2017 *"The New", by Interpol from ''Turn On the Bright Lights'', 2002 Acronyms * Net economic welfare, a proposed macroeconomic indicator * Net explosive weight, also known as net explosive quantity * Network of enlightened Women, a conservative university women's organization * Next Entertainment World, a South Korean film distribution company Identification codes * Nepal Bhasa language ISO 639 language code * New Century Financial Corporation (NYSE stock abbreviation) * Northeast Wrestling, a professional wrestling promotion in the northeastern United States Transport * New Orleans Lakefront Air ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Minnesota Tax Court
Minnesota () is a state in the upper midwestern region of the United States. It is the 12th largest U.S. state in area and the 22nd most populous, with over 5.75 million residents. Minnesota is home to western prairies, now given over to intensive agriculture; deciduous forests in the southeast, now partially cleared, farmed, and settled; and the less populated North Woods, used for mining, forestry, and recreation. Roughly a third of the state is covered in forests, and it is known as the "Land of 10,000 Lakes" for having over 14,000 bodies of fresh water of at least ten acres. More than 60% of Minnesotans live in the Minneapolis–Saint Paul metropolitan area, known as the "Twin Cities", the state's main political, economic, and cultural hub. With a population of about 3.7 million, the Twin Cities is the 16th largest metropolitan area in the U.S. Other minor metropolitan and micropolitan statistical areas in the state include Duluth, Mankato, Moorhead, Rochester, and ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Indiana Tax Court
Indiana () is a U.S. state in the Midwestern United States, Midwestern United States. It is the List of U.S. states and territories by area, 38th-largest by area and the List of U.S. states and territories by population, 17th-most populous of the List of states and territories of the United States, 50 States. Its capital and largest city is Indianapolis. Indiana was admitted to the United States as the 19th state on December 11, 1816. It is bordered by Lake Michigan to the northwest, Michigan to the north, Ohio to the east, the Ohio River and Kentucky to the south and southeast, and the Wabash River and Illinois to the west. Various Indigenous peoples of the Americas, indigenous peoples inhabited what would become Indiana for thousands of years, some of whom the U.S. government expelled between 1800 and 1836. Indiana received its name because the state was largely possessed by native tribes even after it was granted statehood. Since then, settlement patterns in Indiana have r ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Limited Jurisdiction
Limited jurisdiction, or special jurisdiction, is the court's jurisdiction only on certain types of cases such as bankruptcy, and family matters. Courts of limited jurisdiction, as opposed to general jurisdiction, derive power from an issuing authority, such as a constitution or a statute. Special jurisdiction courts must demonstrate that they are authorized to exert jurisdiction under their issuing authority. In contrast, general jurisdiction courts need only to demonstrate that they may assert in personal jurisdiction over a party. Differences Sometimes the term "special courts" is used to refer to courts of limited jurisdiction: "Special courts" has unfortunate connotations, however, because the designation is often given by totalitarian governments to tribunals set up to persecute government opponents or otherwise help commit human rights abuses. That is a different kind of justice: not because it does not confer upon courts the power to hear only certain types of cases; but a ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Hawaii Tax Appeal Court
The Hawaii State Tax Appeal Court of the Hawaii State Judiciary The Hawaii State Judiciary is the official name of the judicial system of Hawaii in the United States. Based in Honolulu, the Hawaii State Judiciary is a unified state court system that functions under the Chief Justice of the Hawaii State Suprem ... has jurisdiction over cases involving property, excise, liquor, tobacco, income and insurance taxes. The Tax Appeal Court is not constituted as a separate court with its own judges. Tax appeals are filed with the First Circuit Court in Honolulu, whose judges sit as the Tax Appeal Court. See also * Courts of Hawaii External links * State appellate courts of the United States Hawaii state courts US state tax agencies Tax courts Courts and tribunals with year of establishment missing Taxation in Hawaii {{Hawaii-stub ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Oregon Tax Court
The Oregon Tax Court is a state court in the U.S. state of Oregon, which has jurisdiction in questions of law that regard state tax laws. Examples of matters that would come before this court include income taxes, corporate excise taxes, property taxes, timber taxes, cigarette taxes, local budget law, and property tax limitations. The purpose of the court is parallel to that of the United States Tax Court. Taxpayers and tax authorities can take advantage of a court that is familiar with taxation issues. Oregon Tax Court cases are usually filed by taxpayers who are unhappy with the decisions of the Oregon Department of Revenue or a county tax assessor. The Oregon Tax Court has a single judge who is elected in a statewide election to a 6-year term. The position has been held since January, 2018 by Judge Robert T. Manicke, who was appointed by Governor Kate Brown. He was elected to a full six-year term in November 2018. The court is divided into two divisions: the Magistra ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
