撤銷核課處分訴訟之訴訟標的──以納稅者權利保護法第21條為中心

Abstract

納稅者權利保護法於2016年公布，其中第21條關於納稅者在訴訟上權利之規範，具有大幅更動過往實務多數見解的革新旨趣。尤其，過去實務認為，復查程序中所未提出之事實、證據，於後續之訴願、行政訴訟中便不得提出。現行法則允許當事人以訴之變更追加的方式提出。此項文獻上一般落在訴訟標的層次之討論，即所謂「爭點主義」與「總額主義」之論爭。對此，實有必要自行政訴訟法整體之程序法理、規範基礎，作出系統式而非論點式的回應。從而，本文將循程序標的、訴訟標的及促進義務之違反等訴訟法上觀點，判斷有無正當化限制當事人提出事證的可能性。此外，除聽審請求權之保障外，透過將補稅處分、退稅請求之實體法上權利，統合於撤銷訴訟中一併解決，以實現紛爭之統一性；藉由限縮發回裁判之事由、擬定重為處分之時效不完成制度，以促進裁判之實效性，同係本文所關注之周邊制度。整體而言，藉由此次修法，本文將嘗試一面勾勒行政訴訟法上相關制度之運作方針，一面指出現行法可能之修正方向。

Taxpayer's Rights Protection Act was promulgated in 2016, and the regulation of the taxpayer’s rights in litigation in Article 21 has an innovative purport to substantially change the majority of the judicial opinions. Especially, in the past judicial opinions, it was believed that facts and evidence, which were not presented in reexamination should not be presented in subsequent petition and administrative litigation. Moreover the current rules allow the taxpayer to present by amending his/her claim or raising additional claims. The discussion in articles generally falls along a spectrum of the claim’s controversy between so-called 'the theory of issues' and 'the theory of summation'. In this regard, it is essential to make a systematic rather than argumentative one from the entire procedural principles of law and normative basis of the Administrative Litigation Act. Therefore, this paper will determine whether it is justified to limit the possibility of the parties to present facts and evidence in the view of the object of proceedings, the claim and violation of promotive obligations and other procedural law sequentially. In addition, besides the protection of the right to be heard, to achieve the unity of disputes, the substantive legal rights of the supplemental payment and refund of such overpaid should be combined and resolved in the same litigation for revocation ; to promote the effectiveness of court's decision, grounds to remand the case should be limitied and unexpired statute of limitations for further tax decisions should be provided, those related regulations are equally concerned as the same in this paper. Overall, with this amendment of the law, this paper will attempt to outline the operating principles of the relevant systems in the Administrative Litigation Act, while pointing out the possible amendment direction of the current law.