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    题名: 論撤銷課稅處分訴訟之訴訟標的
    其它题名: Reaserch of the Subject of the Administrative Action for Avoidance of Tax Decisions
    作者: 張文郁
    Chang, Wun-Yu
    关键词: 撤銷課稅處分訴訟;訴訟標;訴訟權;爭點主義;總額主義
    Administrative Action for Avoidance;Tax Action;Subject of Action;Theory of Dispute Point;Theory of Summation
    日期: 2012-04
    上传时间: 2016-06-17 11:37:05 (UTC+8)
    摘要: 行政訴訟之主要目的在於保障人民行政法上之權益，而訴訟標的作為訴訟制度之核心，乃是法院審判之對象，亦是決定確定判決效力（拘束力）範圍之標準，其屬於抽象確定之訴訟制度，因此不應恣意專斷對訴訟標的之概念進行詮釋。若人民之訴訟權被剝奪，即表示其實體權利亦無法獲得國家司法權之保護，最惡劣之情況即是其實體權利係遭受國家公權力之侵害，卻因法院恣意對訴訟標的作出不利人民之解釋，造成人民求助無門。稅務訴訟乃是行政訴訟之一種，其訴訟標的概念之詮釋自應遵循行政訴訟文獻對於訴訟標的之詮釋。法院係為人民權益之維護而設，法官自應體認此種意旨而為審判，斷無為圖個人結案之便利而忽視既有之學說理論，而採用不合法理之理論，犧牲人民基本權（訴訟權）之理。爭點主義割裂課稅基礎事實，將同一稅捐權利義務依個別基礎事實劃分，而認定為不同之訴訟標的，並藉由復查、訴願之先行程序以及起訴期間之失權規定，不當剝奪人民之訴訟權並使其實體基本權無法獲得救濟，顯然違背法治國原則、民主原則之本旨。相較之下，總額主義應屬適當之理論。
    The main purpose of administrative action is to ensure people’s rights set forth in the administrative laws, and the subject of action is the core of the litigation system; the object of trial, also decides the scope of the validity (binding force) of judgment. This belongs to the litigation system of abstract certainty, so it shall not interpret the construct of subject of action arbitrarily. The tax action is a type of administrative action; the interpretation of construct of subjection of action shall comply with the interpretation of administrative action documents. The court is founded to ensure people’s rights, and the judge shall make judgments with realization of such purpose. The theory of dispute point divides the fundamental facts of taxation, separates the same taxing obligation and right per each fundamental fact, and deems the same as different subjects of action, and abridges people’s right of action and enables their remedies of substantial fundamental rights by reexamination, petition or other priority procedures and regulations of right invalidity;this obviously violates the purpose of principle of legitimate state and the principle of democracy. On the contrary, the theory of summation may be the appropriate theory.
    關聯: 法學評論126,239-290頁
    Chengchi law review
    数据类型: article
    显示于类别:[政大法學評論 TSSCI] 期刊論文

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