禁止國家不當補貼與移轉訂價──以預先訂價協議為中心

European State Aid Law and Transfer Pricing: Advance Pricing Agreement as a Prime Example

系所名稱：法律學系 學位別：碩士 畢業學年：108年 指導教授：葛克昌 禁止國家不當補貼原則為歐盟競爭法上重要的原理原則，規定於歐盟運作方式條約第107條以下。禁止國家不當補貼原則之立法目的在於維護歐盟內部市場的競爭秩序，而禁止會員國恣意的對特定受益人為扭曲或有扭曲內部市場競爭秩序之虞的補貼。近年來，禁止國家不當補貼原則在歐盟稅制的一體化中所扮演的角色日漸受到矚目。歐盟執委會不斷以禁止國家不當補貼原則審查會員國與跨國公司所締結的預先訂價協議，致生侵害會員國財政自主和課稅高權的疑慮，形成歐盟稅法與歐盟競爭法在解釋適用上的劇烈爭議。本文將從法釋義學出發，分析禁止國家不當補貼原則的構成要件、正當法律程序及訴訟上的權利救濟。後以Starbucks案作為判決評析的核心案例，來深入探討禁止國家不當補貼原則與移轉訂價的關係。當代臺灣，稅捐優惠氾濫。此外，納稅者權利保護法第六條第二項所規定的稅式支出評估，實務上的流程竟違反正當法律程序，實質的評估內容也欠缺社會國原則的思考。不僅背離了納稅者權利保護法保護納稅義務人權利之立法目的，也忘卻了社會法治國的理念。本文希冀透過對於歐盟法上禁止國家不當補貼原則與預先訂價協議之研究，來對現行稅式支出評估以及預先訂價協議審核評估制度運作中所出現的若干問題，提出整體的批判和檢討。

The European state aid law is part of the European Union rules on competition, which laid down in Article 107 of the Treaty on the Functioning of the European Union. The main purpose of European state aid law is to uphold fair competition within the internal market of the European Union.In recent years, the European Commission consecutively examined the advance pricing agreements which implemented by Member States and multinational companies according to European state aid law. This phenomenon has led to fierce disputes about the interpretation and application of EU tax law and EU competition law. The European state aid law is itself an important principle of EU competition law has now become the spotlight for the European tax integration.This thesis first focus on the criteria of the European state aid law by means of legal dogmatics. Then make a comprehensive review on Cases T-760/15 & T-636 /16 of 24 September 2019, Netherlands and Others v Commission with regard to the relevance between state aid law and transfer pricing.By doing research into the disputes between European state aid law and advance pricing agreement, I elaborate the review of Article 6 (2) of Taxpayer Rights Protection Act and subsequently give constructive criticism against tax expenditure assessment in Taiwan for its due process violation, as well as incompatible with the legislative purposes of Taxpayer Rights Protection Act.