稅款負擔爭議的公私法適用界限──以「Y訴Q公司案」為分析樣本

The Boundary between Public and Civil Laws in Tax Burden Litigation: Sample Analysis of Y v. Q Company

民事主體稅款負擔爭議的爭議焦點與稅收關係相互交織，因此處理過程中易產生稅法與民法適用的困惑。民事主體圍繞稅款負擔分配發生的爭議本質上仍屬私法爭議，原則上應在堅持公私法二元論的基礎上，在私法框架內解決。如果雙方對於稅負分配有明確約定，原則上該約定有效；當雙方對稅負分配約定不明時，法院可依民法規則探求真意，或者運用民法特殊規則甚至民法原則進行填補。個案處理過程中，稅法關於納稅義務的公法規則並不是稅款負擔分配的直接法律依據，但可以作為稅款負擔分配的參考標準。

The focus of the dispute over the tax burden of civil subjects is intertwined with the tax relationship, so it is easy to cause confusion in the application of Tax Law and Civil Law in the process of processing. A dispute over the distribution of tax burden is essentially a civil controversy, therefore, it should be solved in the framework of Civil Law on the basis of the dualism of Public and Civil Law in principle. If the two sides have a clear agreement on the distribution of tax burden, the agreement is valid in principle ; when the two parties ’ agreement is unclear, the court can explore the true meaning according to the rules of Civil Law, or use the special rules as well as the principles of Civil Law to fill in. In the process of case handling, Tax Law should not be applicable to the desputes over the distribution of tax burden directly, but can be used as a reference standard.