稅捐稽徵機關對裁判憲法審查的因應之道

Responding to the Judicial Review of the Court Decisions on the Taxation

憲法訴訟法已於2022年1月4日上路，人民得對受不利確定終局裁判認有牴觸憲法者，聲請憲法法庭為宣告違憲，不再僅侷限於法規範違憲態樣，但賦予憲法法庭審查個案裁判有無違憲的權利，對稅務稽徵機關而言，是否意謂凡納稅義務人對核課處分的判決結果不盡人意，且有侵害其生存權、工作權或財產權等基本權利，並對其生存或營業行為喪失有不可回復損害等由，均可聲請釋憲，對稅捐稽徵機關衝擊程度亦視憲法法庭的定位及權力分立原則的劃分範圍。本文目的係探討裁判憲法審查的變革所引發的相關爭議，並分析現行稅捐稽徵機關核課處分可能涉及違憲之處，以進一步提出建議及因應作為，希冀提供稅捐稽徵機關於新制施行後，對將面臨的影響得以應對。

Constitutional Court Procedure Act has been implemented on January 4, 2022. It is not confined to the impugned legal provision of unconstitutionality. Individuals who believe that a decision rendered by the final court is unfavorable or inappropriate can appeal such a court decision to declare the decision unconstitutional to the Constitutional Court. This power of the judicial review given to the Grand Justices to declare a unconstitutional decision of the final court, indicates that the taxpayers shall declare to the Constitutional Court whenever they are not satisfied with the decision of the judgment and the basic human rights embedded in the Constitution such as the rights to life, to work or to property have been violated. As well, unrecoverable damages of survival or business, for the tax collection authorities are considerable and subject to constitutional appeal. The degree of impact on the tax collection authority depends on the positioning of the Constitutional Court and the division of the principle of separation of powers. The purpose of this article is to explore the relevant disputes caused by the reform of the Judicial Review of the Court Decisions in the Constitutional Court, and analyze the unconstitutional tax assessment, so as to further provide suggestions and corresponding approaches. It is expected the tax collection authorities may face the impact after this Act has been implemented.