私法對稅法的規範影響
Other Title
稅法對私法的承接與調整
－以消極信託於擬制贈與上的評價為例
－以消極信託於擬制贈與上的評價為例
Date Issued
2005
Date
2005
Author(s)
葛克昌
DOI
932414H002024
Abstract
Between tax laws and civil laws, there exists great deal of norm connections.
For example, conditions of tax subjects and objects, taxable facts, tax base proofs and
procedural conditions rely heavily on the civil law concepts and definitions. The issue,
whether the tax laws should assume or adjust the definitions of or the comment by
civil laws, shall not be discussed only within the scope of tax law itself. However, it
involves the consistency of constitutional values and how public law shall respect the
civil law order. It has to be taken into serious consideration, that whenever tax laws
are going to adjust concepts or legal relationship constructed by civil laws, taxpayers ’
fundamental rights, such as property, work, marriage and family, will also be affected
and even intruded. Such conflict between tax law and civil law orders shall be
harmonized and balanced under the constitution order. Therefore, this article suggests
in each hard case the civil law has to be applied in advance. And, unless there is a
exceptional circumstance justified by aforesaid constitutional balance, tax laws shall
not construed inconsistent with civil laws. This article further discusses the special
case of “nominee trust ”in Taiwan and its valuation from the aspect of gift tax.
Subjects
Tax Law
Private Law
Tax Evasion
Property Right
Family and Marriage
Institutional Guarantee
Publisher
臺北市：國立臺灣大學法律學系暨研究所
Type
report
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