| ID: |
TARP-031 |
| Title: |
Jin Man Ke Electric Ltd. V State Revenue of Shenzhen |
| Source: |
Cases Selection of the People’s Court, vol 3, 2000 |
| Parties: |
Jin Man Ke Electric Ltd. (Plaintiff) V State Revenue of Shenzhen (defendant) |
| Dispute Resolution Organ: |
Shenzhen Intermediate People’s Court |
| Year: |
1997 |
| Pages: |
0 |
| Author(s): |
|
| Keywords: |
China, dispute resolution, fine, Shenzhen, state revenue, trade, transparency |
| Abstract: |
On 12 June 1996, the 2nd branch bureau of the defendant found that the plaintiff concealed and unreported the tax during the previous two years and then made an administrative decision that the plaintiff shall pay the due tax as well as the late fee and the fine. The plaintiff objected and applied to the defendant for administrative reconsideration. On 31 Dec 1996, the defendant made the decision of administrative reconsideration. It confirmed the administrative penalties imposed on the plaintiff while it also changed the specific amount of tax payment and the fine and cancelled the late fee (“decision at issue”). The plaintiff sued against the defendant. |
| Secured: |
False |
| Download Article: |
Available here |
Keywords: China, dispute resolution, fine, Shenzhen, state revenue, trade, transparency
