由平等原則論稅捐稽徵法第23條，徵收期間延長的合憲性

On the Constitutionality of the Extension of the Tax Collection Period in Article 23 of the Tax Collection Law Based on the Principle of Equality

立法院先後於一○○年十一月八日及一○五年十二月三十日針對稅捐稽徵法第23 條進行了二次修法，將符合特定條件的「九十六年三月五日修正前已移送執行尚未終結之案件」（財稅舊案）的徵收期間予以延長，此一修法延長了行政執行機關以強制執行手段侵害財稅舊案納稅義務人諸多基本權的時間，國家以立法行為對於符合特定條件的財稅舊案納稅義務人形成不利的差別待遇。然而徵收期間乃是法安定性原則下時效制度之規定，為法治國原則的重要內涵，對於人民權益之保障具有相當意義，修法延長徵收期間侵害財稅舊案納稅義務人基本權，是否符合時效制度之意旨？其造成差別待遇的標準是否有合理之理由？是否牴觸憲法第7 條的平等原則，值得探討。

The Legislative Yuan made a second amendment to Article 23 of the Tax Collection Act on November 8, 2011 and December 30, 2016, and will transfer those cases that have met certain conditions for execution before the amendment on March 5, 1996. The collection period of the old fiscal and taxation case has been extended. This amendment extends the time for the administrative executive agency to infringe upon many basic rights of taxpayers in the old fiscal and taxation case by means of enforcement. The state uses legislative acts to form taxpayers who meet specific conditions Unfavorable differential treatment. However, the expropriation period is a stipulation of the statute of limitations system under the principle of legal stability, and is an important connotation of the principle of rule of law. It is of considerable significance to the protection of the people’s rights and interests. Amending the law to extend the levy period infringes on the basic rights of taxpayers in the old fiscal and taxation case. Does it comply with the statute of limitations The intention? Is there any reasonable justification for its standard of discriminatory treatment? Whether it violates the principle of equality in Article 7 of the Constitution is worthy of discussion.