| 英文摘要 |
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. |
