德國法上稅捐規避防堵的概括條款──以探討稅捐規避之構成要件及法適用為中心

General clause for prevention of the tax circumvention in German law- in the Discussion of Component element of the tax circumvention and the application of law

德國稅捐規避防堵的概括條款自2008年修法以來，除了再次奠定該概括條款的重要性外，有關稅捐規避構成要件的法釋義更是在德國學說上有豐富之探討。有鑒於我國於民國102年在稅捐稽徵法第12條之1第3項增訂稅捐規避之構成要件，以及即將於民國106年年底施行之納稅者權利保護法，於該法第7條第3項規定中，以更貼近於德國法之立法模式規範我國稅捐規避之概念及其法律效果，且在適用上，納稅者權利保護法有優先於稅捐稽徵法之適用，因此，有關德國法上稅捐規避之法釋義，對於我國稅捐審判實務上，自具有重要之地位。故此，本文除了介紹修法後該概括條款中有關稅捐規避構成要件之相關概念外，更檢視在修法後德國實務對於該條文之適用情況，期有助於我國新增訂之稅捐規避規定之法釋義外，並對於我國稅捐規避審判實務帶來更開拓之視野。

Since 2008, the German general clause of the prevention of tax circumvention is changed, there are plenty of discussion about the component element of tax circumvention. In view of the amendment of Article 7(3) of the Taxpayer Rights Protection Act in 2016 and Article 12-1(3) of Fiscal Code about the tax circumvention in 2013 in Taiwan, similar to the concept of tax circumvention in German law, therefore, this article discusses not only the concept of tax circumvention in German law, but also the application of the general clause of the prevention of tax circumvention in Germany. It will help Taiwan to clarify the new law of tax circumvention, and bring a more open vision for Taiwan's tax trial practice.