Skip navigation

DSpace

機構典藏 DSpace 系統致力於保存各式數位資料(如:文字、圖片、PDF)並使其易於取用。

點此認識 DSpace
DSpace logo
English
中文
  • 瀏覽論文
    • 校院系所
    • 出版年
    • 作者
    • 標題
    • 關鍵字
  • 搜尋 TDR
  • 授權 Q&A
    • 我的頁面
    • 接受 E-mail 通知
    • 編輯個人資料
  1. NTU Theses and Dissertations Repository
  2. 法律學院
  3. 科際整合法律學研究所
請用此 Handle URI 來引用此文件: http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/20105
標題: 論公法上金錢給付義務移送行政執行前之假扣押
Provisional Attachment of the Monetary Obligation Pursuant under Public Laws before Administrative Execution
作者: Jing-Ya Hung
洪敬亞
指導教授: 林明昕
關鍵字: 行政執行,執行前假扣押,保全程序,假扣押原因,免供擔保,暫時性權利保護,抗告,撤銷假扣押裁定,
administrative execution,provisional attachment before administrative execution,provisional remedies proceeding,the ground for the provisional attachment,without furnishing any security,the temporary remedy,appeal,revocation of the provisional attachment ruling,
出版年 : 2018
學位: 碩士
摘要: 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.
URI: http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/20105
DOI: 10.6342/NTU201800800
全文授權: 未授權
顯示於系所單位:科際整合法律學研究所

文件中的檔案:
檔案 大小格式 
ntu-107-1.pdf
  目前未授權公開取用
2.16 MBAdobe PDF
顯示文件完整紀錄


系統中的文件,除了特別指名其著作權條款之外,均受到著作權保護,並且保留所有的權利。

社群連結
聯絡資訊
10617臺北市大安區羅斯福路四段1號
No.1 Sec.4, Roosevelt Rd., Taipei, Taiwan, R.O.C. 106
Tel: (02)33662353
Email: ntuetds@ntu.edu.tw
意見箱
相關連結
館藏目錄
國內圖書館整合查詢 MetaCat
臺大學術典藏 NTU Scholars
臺大圖書館數位典藏館
本站聲明
© NTU Library All Rights Reserved