重整完成裁定對於稅捐機關變更或註銷稅籍登記之拘束——以最高行政法院106年判字第31號行政判決為例【爭點解析】

A Decision of Tax Authority as to Applying for Modification of Registration or Cancellation of Registration is Bound by the Court Ruling of Recognition of the Completion of the Reorganization: Comment on the Judgment of the Supreme Administrative Court No. 31 Pan in 2017

法院重整裁定之前，公司遭裁處之罰鍰，實務上認為屬除斥債權；而加值型及非加值型營業稅法第30條則旨在稅籍登記管理，非為稅捐保全。