The Rule of Reliance Apply to Tax Penalty

• Main Authors: Chang, Hsien-Chung, 張獻聰
• Other Authors: Gan, Tian-Gui
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/45866780913889371131

碩士 === 國立臺北大學 === 法律學系一般生組 === 101 === The main direction of research, the rule of reliance apply in the tax penalty related problems. Therefore, in the second chapter of this study, the point of contention. Tax, the authorized representative auxiliary appointed human behavior was intentional or the fault of the appointment of a breach of duty under administrative caused administrative penalty case, published in the Administrative Penalty Act prior to the implementation and practical mostly advocate analogy applies to section 224 of the Civil Code, certainly by the appointed person responsible for the breeding of the doubt. Until August, 100 years of the Supreme Administrative Court President Judge of 2nd joint meeting to reach a resolution on these issues, related to doubt, however, does not seem to solve. Academics have come to think that should be directly applicable to the Administrative Penalty Act 10, the paper further proposed the application of the rule of reliance. Chapter III research focus of this article introduces the rule of reliance from the source of the principles and basic theory, starting from the rule of reliance of jurisprudence discourse and the applicable criminal law field, from the initial traffic accidents, expanded to medical accident and division of labor accidents. Integrated scholar treatises and practical insights, and critical, and put forward their views. For the operation of the follow-up penalty for tax order to lay the basis for discussion. Chapter IV research focus of this article points out the status of the review of the practice generally ignored "causal relationship" by discussing the tax the orderly penalty of constituent elements, and therefore the area is divided into "behavior penalty, tax evasion penalty, dangerous results penalty" and addressed to the "dangerous results" punishment shall examine the causal relationship. To investigate the rule of reliance in the areas of the proposed taxes orderly penalty applies, and the boundaries for the rule of reliance, to distinguish the type of model, summarized the specific standards of the trade-offs. In the fifth chapter distinction according to the type of model, Review of practical cases. Finally, in Chapter VI consolidate more of the chapters of literature, presented the results of this study.