論公法上金錢給付義務移送行政執行前之假扣押

Abstract

本文探討移送行政執行前假扣押制度，係行政機關為保全將來行政執行之順遂而得採取之保全手段，與一般民事假扣押（民事訴訟法第522條以下）或行政假扣押（行政訴訟法第293條以下）所欲保全本案訴訟之執行實益稍有不同。此假扣押制度是站在機關立場出發，目的是為了要保全機關的公法上金錢債權，使作為義務人的人民能在有脫產或隱匿財產之跡象發生時，機關得先行保全。 目前我國的法制狀況，執行前假扣押的法律規定係由基礎條文搭配特別法條文，前者為行政執行法第11條第2項；後者則例如稅捐稽徵法第24條第2項、關稅法第48條第2項、海關緝私條例第49條之1、廢棄物清理法第71條第1項等條文。惟這些特別法規定當中法律構成要件不盡相同，並影響了現行實務審理「假扣押原因」的判斷標準，因此無論從法制面或實務面，實有詳加檢討之必要。 此外，執行前假扣押制度既係以機關立場所為的制度，從人民的角度而言即屬對於人民財產權的限制。人民因應此制度有何救濟途徑、這些救濟途徑又有何法律上的問題點，都將於本文中一一頗析。

Provisional attachment before administrative execution is the provisional remedy of the future administrative execution for the administrative authority. Compared to the regulations on the provisional attachment of Taiwan Code of Civil Proceture (article 522 and its following), or Administrative Litigation Act, the “special” provisional attachment talked about in this article is for the administrative authority to use. And the purpose of this institution is to secure the monetary obligation pursuant under public law which should be performed by the people can be fulfilled in avoid of the people intend to conceal or transfer his/her/its property or to evade payment. The situation of law institution in Taiwan, rules of provisional attachment before administrative execution are composed of “basic article” and “special articles”. The former is The Administrative Execution Act, article 11(2); the latter are the rules such as Tax Collect Act, article 24(2), Customs Act, article 48(2), Customs Anti-smuggling Act, article 49-1, Waste Disposal Act, article 71(1) and so on. Upon these “special articles”, the constitutive elements are not exactly the same, which have influenced the judgement on “the ground for provisional attachment” in current court practice. Therefore, it is necessary to discuss from the legal aspect and the practicial aspect. In addition, as the institution based on the administrative authority, provisional attachment before administrative execution secures agencies’ obligatory right, which means, on the other hand, restricts people’s poverty right. How to handle this institution on people’s side, is there any legal remedy for people to use, all these questions will be unveiled in this article.