作為納稅者權利保護法淵源之稅法判決

Landmark Cases of the Taxpayer Rights Protection Act

納稅者權利保護法於2016年12月28日經立法院三讀通過總統公布全文23條，於公布1年後施行，針對憲法對納稅者保障加以具體化，為稅法發展之重要里程碑。而納保法於施行前是否有適用餘地，基於本法為憲法基本精神之明文化、宣示化，本不待法律明文即應遵守。憲法針對納稅人保障之意旨，當立法怠於作為時，司法應積極作為，本文舉出數則判決作為示例，對於將來法律之解釋方法系爭判決內容仍可作為參照適用，吾人期待能將納稅者保障意旨落實於個案之法官，因其始為具有稅法專業之典型。

Promulgation in its entirety (23 articles) on December 28th 2016 after legislative procedure and taking effect one year thereafter, the Taxpayer Rights Protection Act, aiming to strengthen the protection of taxpayers, deserves to be the milestone in the development of tax law. Considering its character of codification and declaration of constitutional spirits, there shall be no question as to its application retroactively. According to the intent of taxpayer protection in constitutional law, the judiciary shall exercise its power actively in case of legislative inaction. This paper hopes to point out a few decisions as landmark cases in order to highlight its methods of interpretation for future reference, so that the idea of taxpayer protection can be expected to actualize in individual cases.