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篇名
國際人權公約在行政救濟之適用
並列篇名
International Bill of Human Rights’ Application in Administrative Remedy
作者 黃俊杰
中文摘要
國際人權公約中保障人權之規定,具有國內法律之效力,已對國內法律體系產生影響,且在相關憲法解釋之法律違憲宣告案例中作為形成解釋(多數意見)之理由。行政救濟機關係作為國際人權公約施行法規定之「政府機關」,故其行使職權時,應注意確實「符合兩公約有關人權保障之規定,避免侵害人權,保護人民不受他人侵害,並應積極促進各項人權之實現。」本文所提案例,涉及稅法與國際人權公約之衝突,政府機關應儘速履行修法義務,以符國際人權公約及其施行法之意旨。
英文摘要 Human rights protection provisions in the International Bill of Human Rights already have domestic legal status. They have influenced domestic legal system and become the majority’s reasons when interpreting the Constitution in judicial review cases. The administrative remedy agency, as the “government agency” designated by the “Act to Implement the International Covenant on Civil and Political Rights and the International Covenant on Economic, Social and Cultural Rights”, should “confirm to human rights protection provisions in the two Covenants; avoid violating human rights; protect the people from infringement by others; positively promote realization of human rights” when exercising its functions. The cases elaborated in this article involved the conflicts between tax laws and the International Bill of Human Rights, which should be quickly solved by law amendment pursuant to the requirements of the International Bill of Human Rights and its Implement Act. 
起訖頁 51-75
關鍵詞 國際人權公約人權國內法律憲法解釋行政救濟International Bill of Human RightsHuman RightsDomestic Law
刊名 月旦法學雜誌
出版單位 元照出版公司
期數 201702 (261期)
DOI 10.3966/102559312017020261005  複製DOI  DOI申請
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