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篇名
實質課稅原則在稅捐規避案例的適用──借用德國實務經驗
並列篇名
The Substance over Form Principle in Application of the Tax Circumvention: Basis on the German Practical Experience
作者 邱晨
中文摘要
實質課稅原則,或經濟觀察法,不論在我國或德國,均作為在稅捐規避案件中法律形成濫用認定之依據,然對於類似案例在適用結果上卻有極大之不同。探究其原因,首先就形式面,在於對於實質課稅原則的定位不清楚;而就實質面,忽略實質課稅原則作為稅捐法目的性解釋方法的本質。反觀德國稅捐審判實務,以多面向的思維方式將經濟觀察法適用於稅捐規避案例中,此外,亦從基本法保障基本權利之面向,在分析稅捐規避案例時添入基本權利之保障意旨。本文以探討德國稅捐審判實務有關經濟觀察法適用於稅捐規避之案件為主,並借用德國實務經驗反省我國實務類似案例之法院見解。
英文摘要 The Substance over Form Principle, whether in Taiwan or Germany, is as a way of tax interpretation for the abuse of legal form by the cases which is about tax circumvention. But for similar cases there are great differences in the result of the application between Taiwan and Germany. Explore the reasons, the first, from the view of the form is not clear for the position of the Substance over From Principle in Taiwan; the second, from view of the substance we ignore that the Substance over Form Principle is as the purposive interpretation by the tax law. In contrast, Germany taxes trial practice used the Substance over Form Principle by the cases of the tax circumvention with a wide thought, in addition, in the analysis of the cases to the tax circumvention also put in the purpose of the fundamental rights of the Constitution law. The text tried to explore the German cases which are about the Substance over Form Principle in application of the cases by the tax circumvention, and basis on the Germany practical experience review our tax judgment by the similar cases. 
起訖頁 1-40
關鍵詞 實質課稅原則經濟觀察法稅捐規避the Substance over From PrincipleTax Circumvention
刊名 興大法學
出版單位 國立中興大學財經法律學系、科技法律研究所
期數 201611 (20期)
DOI 10.3966/199516202016110020001  複製DOI  DOI申請
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