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  • 學位論文

公法上不當得利之研究-以稅捐稽徵法第28條退稅返還請求權為中心

A Study on Unjust Enrichment in Public Law-The Right of Tax Refund on Article 28 of the Tax Collection Act

指導教授 : 姚志明

摘要


民國(下同)105年7月12日 最高行政法院105年7月份第1次庭長法官聯席會議決議,基於衡平原則,將稅捐稽徵法第28條第2項規定「適用法令錯誤」,含括稅捐稽徵機關之課稅處分認定事實錯誤,加上納稅者權利保護法於2017年12月28日正式實施之後,對訴訟標的採總額主義,預期對稅捐稽徵法第28條在實務上將產生更大衝擊。 基於此,本文乃希望從公法上不當得利及其與民法上不當得利之關聯性、稅法上不當得利基礎理論、納稅義務人得申請權利救濟類型等加以介紹,進而探討稅捐稽徵法第28條規定在行政法領域中有何特殊性及實務上遭遇到之問題,並尋此脈絡進一步分析各相關理論基礎、司法實務及學者之見解為研究重心。本文即以上述為基準點開展如下: 第一章「緒論」:主要在說明本文之研究動機、研究目的、研究方法及本文所關切議題之設定,以凸顯租稅退稅請求權之法理依據在稽徵實務上之重要性及目前實務上所發生之問題。 第二章「租稅法上退稅請求權之法理基礎」:本章首先對公法上不當得利制度及其與民法上不當得利之關聯性、租稅上不當得利返還請求權之法律性質、人民得向稅捐稽徵機關請求救濟之途逕加以介紹,以對於本文之前提問題能有一清楚之掌握。 第三章「稅捐稽徵法第28條規定之探討」:本章探討稅捐稽徵法第28條規定於2009年1月21日之修正緣起、性質及構成要件作進一步探討。 第四章「稅捐稽徵法第28條實務問題探討」:針對稅捐稽徵實務上常見之問題加以探討。 第五章「結論」:本章匯整並摘錄前揭各章之論點,提出本文之看法,作為將來進一步研究發展之基礎,並供實務上運作之參考。 關鍵字:公法上不當得利、租稅法上不當得利、稅捐稽徵法第28條、退稅返還請求權、稅捐稽徵法第28條實務問題探討、消滅時效

並列摘要


ABSTRACT On July 12, 2016, the first Division Chief Judge Joint Meeting of July resolved to adopt the theory of summation for the subject matter of litigation regarding “inapplicable choice of law” in Article 28 of the Tax Collection Act - including error of fact in tax injunctions by revenue services - based on the principle of equity and the Taxpayer Rights Protection Act, which comes into effect on December 28, 2017. It is expected that this resolution will produce great impact on the implementation of Article 28 of the Tax Collection Act. Therefore, the present study explains the connection between unjust enrichment through public law and unjust enrichment through the Civil Code, fundamental theories of unjust enrichment in tax law, and the types of legal remedies available to taxpayers, leading into an investigation of the specificity of Article 28 of the Tax Collection Act in terms of administrative law and its practical issues. This study further discusses relevant theoretical bases, judicial practice, and opinions from academia. Based on the key points above, this study is structured as follows: Chapter 1, Introduction, explains the background, purposes, and methodology of this study and the definitions of the issues of interest herein to highlight the importance and of the legal bases of causes of action for tax refund in tax collection practice and issues that have arisen from such practice. Chapter 2, Legal Bases for Causes of Action for Tax Refund in Tax Law, explains the connection between the unjust enrichment system in public law and unjust enrichment in the Civil Code, the legal nature of causes of action for restitution of unjust enrichment in tax, and methods available to the public to request remedies from revenue services, so as to provide clear context to the issues raised thus far in this study. Chapter 3, On Article 28 of the Tax Collection Act, further discusses the reasons, nature, and elements of the amendment to Article 28 of the Tax Collection Act on January 21, 2009. Chapter 4, On Practical Issues of Article 28 of the Tax Collection Act, discusses common issues in tax collection practice. Chapter 5, Conclusions, summarizes arguments in previous chapters, submits the stance of this study, serve as the basis for future research, and offer reference for practical operations. Keywords:Unjust Enrichment in Public Law、Unjust Enrichment in Tax Law、Article 28 of the Tax Collection Act、The Right of Tax Refund、On Practical Issues of Article 28 of the Tax Collection Act、Elimination Time ABSTRACT On July 12, 2016, the first Division Chief Judge Joint Meeting of July resolved to adopt the theory of summation for the subject matter of litigation regarding “inapplicable choice of law” in Article 28 of the Tax Collection Act - including error of fact in tax injunctions by revenue services - based on the principle of equity and the Taxpayer Rights Protection Act, which comes into effect on December 28, 2017. It is expected that this resolution will produce great impact on the implementation of Article 28 of the Tax Collection Act. Therefore, the present study explains the connection between unjust enrichment through public law and unjust enrichment through the Civil Code, fundamental theories of unjust enrichment in tax law, and the types of legal remedies available to taxpayers, leading into an investigation of the specificity of Article 28 of the Tax Collection Act in terms of administrative law and its practical issues. This study further discusses relevant theoretical bases, judicial practice, and opinions from academia. Based on the key points above, this study is structured as follows: Chapter 1, Introduction, explains the background, purposes, and methodology of this study and the definitions of the issues of interest herein to highlight the importance and of the legal bases of causes of action for tax refund in tax collection practice and issues that have arisen from such practice. Chapter 2, Legal Bases for Causes of Action for Tax Refund in Tax Law, explains the connection between the unjust enrichment system in public law and unjust enrichment in the Civil Code, the legal nature of causes of action for restitution of unjust enrichment in tax, and methods available to the public to request remedies from revenue services, so as to provide clear context to the issues raised thus far in this study. Chapter 3, On Article 28 of the Tax Collection Act, further discusses the reasons, nature, and elements of the amendment to Article 28 of the Tax Collection Act on January 21, 2009. Chapter 4, On Practical Issues of Article 28 of the Tax Collection Act, discusses common issues in tax collection practice. Chapter 5, Conclusions, summarizes arguments in previous chapters, submits the stance of this study, serve as the basis for future research, and offer reference for practical operations. Keywords:Unjust Enrichment in Public Law、Unjust Enrichment in Tax Law、Article 28 of the Tax Collection Act、The Right of Tax Refund、On Practical Issues of Article 28 of the Tax Collection Act、Elimination Time

參考文獻


參 考 文 獻
一、專書著作(依姓氏筆劃排列)
(一) 專書
1.王澤鑑,民法總則,元照出版,2010年4月,增訂版。
2.王澤鑑,債法原理(基本理論、債之發生、契約、無因管理),元照出版,2012年3月,第3版。

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