政黨附隨組織的法律解釋——德國法的視野

Interpretation of Affiliate Organizations under the GDR's Party Law (PartG-DDR)

2016 年 7 月 25 日立法院三讀通過「政黨及其附隨組織不當取得財產處 理條例」，而後並於行政院下新設任務編組的「不當黨產處理委員會」，開啟 調查和處理不當黨產的法治化。然而，在不當黨產條例的適用上仍有一些基本 問題尚未釐清，例如如何認定政黨附隨組織、如何解釋有關政黨附隨組織之人事、財務和業務經營的要素以及各個要素對於認定效力又為何 ？ 對於上述的疑問，本文乃以借鏡德國法的視角，在繼受法和比較法的脈絡下，介紹並探討東德政黨暨政治團體法（Gesetz über Parteien und andere politische Vereinigungen, PartG DDR）下「政黨及其聯結性組織、法人和群眾組織（Die Parteien und die ihnen verbundenen Organisationen, juristischen Personen und Massenorganisationen）」的概念內涵以及相關 判決函釋，進而釐清我國黨產條例有關附隨組織下「實質控制」、「人事」、 「財務」或「業務經營」的真實面貌，用以啟發我國對於認定政黨附隨組織的 思考。

The Act Governing the Settlement of Ill-gotten Properties by Political Parties and Their Affiliate Organizations was approved on 25 July 2016 in Taiwan. After that, The Ill-gotten Party Assets Settlement Committee was founded by the Executive Yuan on 31 August 2016. It made considerable progress toward the Rule of Law in the sphere of party competition. Yet fundamental questions on the relevance of ill-gotten party assets are underanalyzed, if examined at all: How should we identify affiliate organizations of political parties? How should we interpret legal elements of affiliate organizations, such as financial, personal and operational elements? Does each component of affiliate organizations have the same probative force? The experience of the Independent Commission for the Auditing of East German Parties Assets (Unabhängige Kommission zur Überprüfung des Vermögens der Parteien und Massenorganisationen der DDR) plays a key role in finding constructive answers to these questions. This Article explores the concept of the political parties and related organizations, legal persons and mass organizations (Die Parteien und die ihnen verbundenen Organisationen, juristischen Personen und Massenorganisationen) under the GDR's Party Law (PartG-DDR). Making reference to the GDR's Party Law, we can identify the content and nature of this concept, and thereby examine and advance its development in Taiwan.