行政法制有關限制出境之探討

On the Restriction of Exit in the Administrative Legal System

行政法制有關限制出境措施關係憲法上人身自由與居住遷徙自由之基本權利，且延伸牽涉其他基本人權，亦涉及人性尊嚴、人格權、資訊自決權與家庭權等。本文首先探究探討其合憲性課題，經由公益原則與比例原則之檢驗觀察，認為若以限制欠稅人出境權利，作為稅捐保全之手段，卻未必一定能達成徵稅目的，即難謂非逾越比例原則。若政府為了徵稅而以限制人民出境自由作為手段，不但違反國家應提供發展環境之責任，亦將自由權置於財產權之下，如此侵害人性尊嚴、人格權以及家庭團聚權等基本人權，即有違憲之疑慮。針對法律層面之探討，針對稅捐債務的保全與執行，應以稅捐稽徵法第24 條第3 項以下限制出境的金額門檻、財產保全優先等要件，作為發動限制住居處分之內在要件，並就限制住居已達五年之案件，主動或經申請而終止限制住居的執行。而針對依據行政執行法提起聲明異議後，經駁回而向行政法院提起行政訴訟，若限制出境之行政執行措施已無法回復原狀時，亦即已發生影響人民權利之法效果，此執行措施可視為已實施完成之處分，係一種即時性行政處分之概念，視其在提起撤銷訴訟前或後發生，直接提起或轉換成行政訴訟法第六條第一項後段的行政處分違法確認訴訟，確認異議決定違法，以作為請求損害賠償之依據。

Restriction of exit in the administrative legal system concerns certain fundamental rights of personal freedom and freedom of residence as well as movement. Other basic human rights are also included, for example, human dignity, the right of personality, the right of information self-determination and the right of family. Therefore, this paper first explores the issue of constitutionality from the perspectives of two principles: the principle of public interest and the principle of proportionality. If restricting the one who owns taxes from leaving the country as a means of assuring taxes, we may not reach the goal of levying taxes. It is thus difficult to follow the principle of proportionality. It also violates the responsibility of our Government to enhance environmental development. If the right of freedom is looked down upon, several basic human rights, such as human dignity, the right of personality and the right of family, are destroyed and thus considered unconstitutional. Concerning the tax preservation and execution in the legal system, the threshold amount of restriction of exit and the preservation of property in the Tax Collection Act, Article 24, Paragraph 3, should be taken as the first priority to impose the residence restrictions. For the cases of the residence restrictions more than five years, the application of terminating these residence restrictions should be made. After the opposition to the administrative implementation of law is declared and dismissed, the administrative proceedings to the Administrative Court are made. The administrative execution of restricting the exit has certainly influenced human rights. This can be considered completing the implementation of sanctions. It is also a concept of real-time administrative sanctions occurring before or after the cancellation of lawsuits. It can be made directly or converted to Administrative Procedure Law, Article VI concerning illegal confirmation of the lawsuits, in order to confirm the opposition and then to consider this decision illegal, as the basis for the request for damages.