國際人權公約在行政救濟之適用

International Bill of Human Rights’ Application in Administrative Remedy

Human rights protection provisions in the International Bill of Human Rights already have domestic legal status. They have influenced domestic legal system and become the majority’s reasons when interpreting the Constitution in judicial review cases. The administrative remedy agency, as the “government agency” designated by the “Act to Implement the International Covenant on Civil and Political Rights and the International Covenant on Economic, Social and Cultural Rights”, should “confirm to human rights protection provisions in the two Covenants; avoid violating human rights; protect the people from infringement by others; positively promote realization of human rights” when exercising its functions. The cases elaborated in this article involved the conflicts between tax laws and the International Bill of Human Rights, which should be quickly solved by law amendment pursuant to the requirements of the International Bill of Human Rights and its Implement Act.