{"id":"W604886128","doi":"","title":"海外重要租税判例 法の濫用か否かが問題となった事例(VAT) : Halifax and others V. Customs & Excise C-255/02 ECJ","year":2013,"lang":"ja","type":"article","venue":"月刊税務事例","topic":"Taxation and Legal Issues","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"","funders":"","keywords":"Excise; Business; International trade; Political science; Law","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.001550176,0.0004495404,0.0003090544,0.001253955,0.009588767,0.009492709,0.001435593,0.01233226,0.01505345],"category_scores_gemma":[0.004778951,0.000552386,0.0004761828,0.001271182,0.004093525,0.002422589,0.001635,0.004808974,0.002352571],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01227958,"about_ca_system_score_gemma":0.009837753,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.3180514,"about_ca_topic_score_gemma":0.4955131,"domain_scores_codex":[0.9981164,0.0002601881,0.00007840283,0.0002330043,0.0006455175,0.0006665219],"domain_scores_gemma":[0.9983348,0.0006512493,0.0001292691,0.0001036381,0.000646013,0.0001350427],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001046314,0.00005533538,0.003417736,0.00008385217,0.00002451197,0.0007174941,0.003731292,0.0002516993,0.0009241419,0.6582807,0.3205575,0.01185121],"study_design_scores_gemma":[0.00008415397,0.00007483554,0.0210558,0.0003789373,0.00008828373,0.0006889896,0.005546287,0.0006169917,0.004282179,0.06333096,0.9036933,0.0001593796],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"other","genre_scores_codex":[0.04441029,0.003280505,0.001164453,0.07209481,0.001112778,0.0001168726,0.001308207,0.0001290276,0.8763831],"genre_scores_gemma":[0.5216108,0.001581646,0.001494561,0.04755849,0.0004221808,0.0001485901,0.0003373164,0.00005819976,0.4267882],"genre_candidate":"other","genre_consensus":"other","teacher_disagreement_score":0.3180514,"threshold_uncertainty_score":0.6324003,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01201525311597952,"score_gpt":0.2132454349043097,"score_spread":0.2012301817883302,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}