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- Title
作為納稅者權利保護法淵源 之稅法判決.
- Authors
葛克昌; 藍元駿
- Abstract
Promulgation in its entirety (23 articles) on December 28th 2016 after legislative procedure and taking effect one year thereafter, the Taxpayer Rights Protection Act, aiming to strengthen the protection of taxpayers, deserves to be the milestone in the development of tax law. Considering its character of codification and declaration of constitutional spirits, there shall be no question as to its application retroactively. According to the intent of taxpayer protection in constitutional law, the judiciary shall exercise its power actively in case of legislative inaction. This paper hopes to point out a few decisions as landmark cases in order to highlight its methods of interpretation for future reference, so that the idea of taxpayer protection can be expected to actualize in individual cases.
- Publication
Financial & Economic Law Review, 2017, Issue 41, p75
- ISSN
1815-008X
- Publication type
Article
- DOI
10.3966/1815008X2017110041004