問題詳情
11 甲公司所得稅案件依法應由財政部北區國稅局管轄，誤由財政部臺北國稅局為核課處分。甲公司以管轄錯誤為由循序提起行政訴訟，行政法院應為如何之處理？
(A)財政部北區國稅局仍應為相同之核課處分時，法院無須撤銷該處分
(B)在財政部北區國稅局同意之情形下，法院無須撤銷該處分
(C)在財政部臺北國稅局同意之情形下，法院無須撤銷該處分
(D)在共同上級機關同意之情形下，法院無須撤銷該處分
(A)財政部北區國稅局仍應為相同之核課處分時，法院無須撤銷該處分
(B)在財政部北區國稅局同意之情形下，法院無須撤銷該處分
(C)在財政部臺北國稅局同意之情形下，法院無須撤銷該處分
(D)在共同上級機關同意之情形下，法院無須撤銷該處分
參考答案
無參考答案
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