論租稅返還請求權──以稅捐稽徵法第二十八條第一項與第二項為中心

On the Tax Refund Claim – Focus on Article 28 Paragraph 1 and Paragraph 2 of the Tax Collection Act

稅捐稽徵機關固然有依法課稅的權限。但是，倘若其課徵了比法律規定更多的稅額，既屬不當得利，稅捐稽徵機關沒有收取與保有的權限，應該返還予納稅義務人。稅捐稽徵法第二十八條即對此加以規定。然而，本條規定卻爭議甚大，多年來始終聚訟不斷。本文從本條規定本質上是不當得利返還請求權著手，檢視租稅返還請求權。結果發現，本條規定就構成要件的設計、何謂「無法律上原因」、其與行政救濟程序之關係、可歸責性，以及消滅時效等，皆有值得檢討改進之處，有迅予修正之必要。

Tax collection authorities have the authority to tax. However, if it levied more than the amount of tax law, is an unjust enrichment. Tax collection authorities have no authority to receive and retain, should be returned to the taxpayer. Article 28 of the Tax Collection Act provides for this. However, this provision is controversial. This article reviews the Tax Refund Claim. As a result, it was found that the provisions of this article on the elements of the design, what is “without any legal ground”, and the Administrative Remedies procedures, Imputability, as well as the Extinctive Prescription, are worthy of review and improvement.