The Change of Administrative Rules and The Protection of Reliance Interest─Focus on Interpretative Rules and Administrative Discretion Standard

• Main Authors: Hsieh,Yu-Shan, 謝玉山
• Other Authors: Lin,San-Chin
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/59f66x

碩士 === 東吳大學 === 法律學系 === 103 === After the Justices of the Constitutional Court delivered its J.Y. Interpretation No.525, most judicial decisions recognize that the principle of the reliance protection should be applied in circumstances where administrative interpretive rule or administrative discretion standard has been revised. While scholars and judicial decisions have proposed different models to assist the application of the principle of the reliance protection, most discussions only focus on how the principle of the reliance protection can and should be applied in fields of tax law. Realizing that there lacks systematic study on how the principle of the reliance protection, in six chapters, this thesis aims to design a model that can generalize the application of principle of the reliance protection. In Chapters 2, I will first lay out and clarify the notion and the legal effects of administrative interpretive rule and administrative discretion standard. In Chapter 3, I shall illustrate the development of principle of the reliance protection and the principle of prohibition against retroactive law. In Chapter 4 and 5, I propose that in scenario where there was a change in interpretive rules, a two-step analysis should be taken to observe if the principle of the reliance protection can be applied. At the preliminary stage, we shall first determine whether or not one have objectively engages in an activity in which the reliance apparently appears because one relies on the former regulation. Then, the factors of public and reliance interests shall be taken into consideration to further determine if the revised interpretive rule can be applied retroactively. But in circumstances where the change was a discretion standard, the analysis shall then focus on if the change was about the discretion of legal elements or the discretion of legal effect.