論稅捐稽徵法第23條徵收期間延長的合憲性──以信賴保護原則與比例原則為核心

On the Constitutionality of the Extension of the Tax Collection Period in Article 23 of the Tax Collection Law: Taking the Principle of Trust Protection and Proportionality as the Core

立法院先後於一○○年十一月八日、一○五年十二月三十日及一一○年十一月三十日針對稅捐稽徵法第23 條進行了三次修法，將符合規定要件的「九十六年三月五日修正前已移送執行尚未終結之案件」（財稅舊案）的徵收期間予以延長，此一修法延長了行政執行機關以強制執行手段侵害財稅舊案納稅義務人諸多基本權的時間，國家以立法行為對於符合規定要件的財稅舊案納稅義務人造成不可預期損害。然而徵收期間乃是法安定性原則下時效制度的規定，為法治國原則的重要內涵，對於人民權利的保障具有相當意義，修法延長徵收期間侵害財稅舊案納稅義務人基本權，是否符合時效制度之意旨？是否牴觸信賴保護原則與比例原則，值得探討。

On November 8, 2011, December 30, 2016, and November 30, 2021, the Legislative Yuan successively revised Article 23 of the Tax Collection Law three times, which will meet the prescribed requirements. The period for collection of the “cases that have been transferred for execution but not yet completed before the amendment on March 5, 1996” (the old fiscal and taxation cases) was extended. At the time of right, the state causes unpredictable damage to taxpayers who meet the prescribed requirements in the old fiscal and taxation cases through legislative acts. However, the collection period is the stipulation of the statute of limitations system under the principle of legal stability. It is an important connotation of the principle of the rule of law and is of great significance to the protection of people's rights. Amending the law to extend the levy period infringes upon the basic rights of taxpayers in the old case of finance and taxation is in line with the statute of limitations system. intent? Whether it violates the principle of trust protection and proportionality is worth discussing.