Acceptance and Adjustment of Civil Law by Tax Laws
Date Issued
2006
Date
2006
Author(s)
Huang, Shih-Chou
DOI
zh-TW
Abstract
The topic of acceptance and adjustment of private laws by tax laws shall be deemed as norm conflict between tax laws and private laws, and it should be resovled under the harmonization of constitution. The method that constitution harmonizes the aforesaid norms conflict is to weigh the goals of tax laws against the fundamental right and order that private laws protect. During the weighing, the methodology of "Systemgerichtigkeit" can be adopted.
Subjects
稅法
私法
實質課稅
制度性保障
體系正義
Tax Laws
Private Law
Taxation via Economic Essence
Institutional Guarantee
Systemgerechtigkeit
Type
thesis
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ntu-95-D92a21005-1.pdf
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