Republic of China (Taiwan) Constitutional Interpretations

DATE No. Content
1.)中華民國 109 年 06 月 19 日 院台大二字第1090017996號
2.)中華民國 109 年 05 月 29 日 院台大二字第1090015723號
3.)中華民國 109 年 03 月 20 日 院台大二字第1090007437號
4.)中華民國 109 年 02 月 27 日 院台大二字第1090005410號
5.)中華民國 109 年 01 月 31 日 院台大二字第1090002245號
6.)中華民國 108 年 12 月 27 日 院台大二字第1080034835號
7.)中華民國 108 年 12 月 13 日 院台大二字第1080033573號
8.)中華民國 108 年 11 月 29 日 院台大二字第1080032005號
9.)中華民國 108 年 10 月 25 日 院台大二字第1080029189號
10.)中華民國 108 年 08 月 23 日 院台大二字第1080022779號
11.)中華民國 108 年 08 月 23 日 院台大二字第1080022778號
12.)中華民國 108 年 08 月 23 日 院台大二字第1080022777號
13.)中華民國 108 年 07 月 26 日 院台大二字第1080020771號
14.)中華民國 108 年 07 月 05 日 院台大二字第1080018423號
15.)中華民國 108 年 06 月 14 日 院台大二字第1080016395號
16.)中華民國 108 年 05 月 31 日 院台大二字第1080015107號
17.)中華民國 108 年 04 月 12 日 院台大二字第1080010142號
18.)中華民國 108 年 02 月 22 日 院台大二字第1080005122號
19.)中華民國 108 年 01 月 11 日 院台大二字第1080001436號
20.)中華民國 107 年 12 月 28 日 院台大二字第1070035595號
21.)中華民國 107 年 12 月 28 日 院台大二字第1070035594號
22.)中華民國 107 年 12 月 14 日 院台大二字第1070033877號
23.)中華民國 107 年 11 月 30 日 院台大二字第1070032681號
24.)中華民國 107 年 11 月 09 日 院台大二字第1070030742號No.769【Open Ballot System for the Election of County/City Council’s Speaker and Deputy Speaker】 Do the provisions in Articles 44 and 46 of the Local Government Act regarding the use of open ballot system for the election of county/city council’s speaker and deputy speaker comply with the spirit and intent Article 129 of the Constitution and Article 9, Paragraph 1 of the Additional Articles of the Constitution?
25.)中華民國 107 年 10 月 05 日 院台大二字第1070027524號
26.)中華民國 107 年 07 月 27 日 院台大二字第1070020895號
27.)中華民國 107 年 07 月 13 日 院台大二字第1070019477號No.766【Case regarding survivor’s pension application under the National Pension Act】 Is Article 18-1 of the National Pension Act, amended on June 29, 2011, which stipulates that the survivor’s pension is paid monthly from the month of application and meeting the requirements, in violation of Article 15 of the Constitution to protect property rights and right to existence?
28.)中華民國 107 年 06 月 15 日 院台大二字第1070016460號No.765【Sharing Expenses of Installing New Water Pipelines within the Zone Expropriation Area】 Does Article 52, Paragraph 1, Subparagraph 8 of the Enforcement Rules of the Land Expropriation Act, as promulgated by the Ministry of the Interior on April 17, 2002, violate the Gesetzesvorbehalt principle?
29.)中華民國 107 年 05 月 25 日 院台大二字第1070014072號
30.)中華民國 107 年 05 月 04 日 院台大二字第1070012243號No.763【Obligation to Notify the Original Landowner of the Use of the Expropriated Land Case】 Is Article 219, Paragraph 1 of the Land Act, which does not require the competent authority to notify periodically the original landowner of the subsequent use of the expropriated land and, as a consequence, renders the original landowner unable to obtain sufficient information to exercise the right of redemption, inconsistent with the due process in administrative procedure required by the Constitution and unconstitutional for violation of Article 15 of the Constitution which guarantees the people’s right to property?
31.)中華民國 107 年 03 月 09 日 院台大二字第1070006530號No.762【The Right of a Defendant to Access Information in the Court Dossier Case】 Is the first part of Paragraph 2 of Article 33 of the Criminal Procedure Code, which prevents a defendant from gaining timely access to all dossiers and exhibits in the case, unconstitutional?
32.)中華民國 107 年 02 月 09 日 院台大二字第1070004458號No.761【The Case on Recusal of Judges and Technical Examination Officers at the Intellectual Property Court】 1.Does applying mutatis mutandis the litigation procedure rules for recusal of judges to the recusal of Technical Examination Officer at the Intellectual Property Court violate the principle of statutory reservation and the principle of clarity of law? 2. Would the right to litigation protected under the Constitution be harmed if the law does not disqualify judges at the Intellectual Property Court who have heard the civil or criminal intellectual property cases from hearing the administrative litigation concerning the same intellectual property?
33.)中華民國 107 年 01 月 26 日 院台大二字第1070002941號No.760【Disparate Impact Discrimination in Police Recruitment Case】 Does Article 11, Paragraph 2 of the Police Personnel Management Act constitute disparate impact discrimination in the qualification for assignments of regular trainees who have passed the Grade Three Special Examination for Police Personnel?
34.)中華民國 106 年 12 月 29 日 院台大二字第1060034641號No.759【Jurisdiction over compensation for survivors of employees in enterprises formerly owned by Taiwan Province.】 Which court shall adjudicate disputes where surviving relatives of staff employed by the former Taiwan Provincial Water Supply Company Ltd. claim survivors’ compensation?
35.)中華民國 106 年 12 月 22 日 院台大二字第1060034027號No.758【Jurisdiction when the civil law is used to request a government agency to restore land】 Should a case filed by a landowner pursuant to Article 767, Paragraph 1 of the Civil Code be a dispute arising from a relationship in private law to be adjudicated by ordinary courts, not being influenced by the fact that the means of attack and defense of the two parties involve disputes arising from a relationship in public law?
36.)中華民國 106 年 12 月 15 日 院台大二字第1060033279號No.757【Supplementary Interpretation of J.Y. Interpretation No. 706】 Whether the Petitioner of J.Y. Interpretation No. 706 can directly use the payment receipt issued by the Execution Court as input tax certificate?
37.)中華民國 106 年 12 月 01 日 院台大二字第1060031846號No.756【Prisoners’ Freedom of Secrecy of Correspondence and Freedom of Expression Case】 1. Does Article 66 of the Prison Act violate the freedom of secrecy of correspondence protected under Article 12 of the Constitution? 2. Does Article 82, Subparagraphs 1, 2 and 7 of the Enforcement Rules of the Prison Act exceed the authorization of the enabling statute, namely the Prison Act? 3. Does Article 81, Paragraph 3 of the Enforcement Rules of the Prison Act violate the Gesetzesvorbehalt principle in Article 23 and freedom of expression in Article 11 of the Constitution?
38.)中華民國 106 年 12 月 01 日 院台大二字第1060031845號No.755【Judicial Remedies for Inmates Case】 According to Article 6 of the Prison Act and Article 5, Paragraph 1, Subparagraph 7 of its Enforcement Rules, inmates are not allowed to seek remedies in court. Does the foregoing contradict Article 16 of the Constitution, which protects the people’s right to judicial remedy?
39.)中華民國 106 年 10 月 20 日 院台大二字第1060027920號No.754【Filing one import declaration form and the combined penalties for tax evasions】 Does filing one import declaration form to evade import duty, commodity tax, and business tax constitute one single conduct or multiple conducts? Do the combined penalties for the tax evasions violate the principle of double jeopardy embraced by a rule-of-law nation?
40.)中華民國 106 年 10 月 06 日 院台大二字第1060026835號No.753【Measures Regulating Breach of Contract Under the National Health Insurance Act Case】 1.Does the Gesetzesvorbehalt principle apply to the contract with the National Health Insurance Healthcare Providers? Do the relevant provisions of the National Health Insurance Act authorizing the Competent Authority to issue Regulations Governing Contracting and Management of National Health Insurance Medical Care Institutions (“Contracting and Management Regulations”) violate the principle of clarity and definiteness of statutory authorization? 2.Do provisions of the abovementioned Contracting and Management Regulations concerning contract suspension, refusal of reimbursement, offsets of the period of suspended contract, and deductions of medical expenses exceed the scope of authorization by the enabling statute? 3.Do provisions of the abovementioned Contracting and Management Regulations concerning contract suspension, refusal of reimbursement, and offsets of the period of suspended contract violate the principle of proportionality under the Constitution?
41.)中華民國 106 年 07 月 28 日 院台大二字第1060020314號No.752【A Defendant’s Right to Appeal a Higher Court Guilty Decision Reversing a Lower Court Not-Guilty Decision Case】 Are Article 376, Subparagraphs 1 and 2 of the Code of Criminal Procedure unconstitutional in forbidding certain cases from being appealed to a court of third instance?
42.)中華民國 106 年 07 月 21 日 院台大二字第1060019656號No.751【Imposition of Administrative Penalty on Top of a Final Disposition of Conditional Deferred Prosecution】 1. Article 26, Paragraph 2 of the Administrative Penalty Act stipulates that an administrative penalty may be imposed on top of a final disposition of conditional deferred prosecution. Is it a violation of the Constitution? Article 45, Paragraph 3 of the same Act provides that a payment made [for a conditional deferred prosecution] may be deducted from the penalty on an offense committed before the 2011 Amendment of the same Act but yet to be punished. Is it a violation of the Ex Post Facto principle or the doctrine of legitimate expectation? 2. Does [the old version of] Article 26, Paragraph 2 of the Administrative Penalty Act, which took effect on February 5, 2006, apply to a final disposition of conditional deferred prosecution?
43.)中華民國 106 年 07 月 07 日 院台大二字第1060018360號No.750【Eligibility of Holder of an Overseas Degree for Taking Part in a Dentist Examination】 Are the provisions that require a graduate from an overseas department of dentistry to successfully complete training in clinical practice at a medical institution accredited by the competent authorities so as to be eligible to take part in a dentist examination unconstitutional?
44.)中華民國 106 年 06 月 02 日 院台大二字第1060014844號No.749【Disqualification of Taxi Drivers from Professional Practice for a Fixed Period of Time and Revocation of Their Driving Licenses】 Are the provisions in the Road Traffic Management and Penalty Act that disqualify a taxi driver who was convicted of certain crimes during the time period for professional practice for a fixed period of three years and that revoke all categories of driving license held unconstitutional?
45.)中華民國 106 年 05 月 24 日 院台大二字第1060014008號No.748【Same-Sex Marriage Case】 Do the provisions of Chapter II on Marriage of Part IV on Family of the Civil Code, which do not allow two persons of the same sex to create a permanent union of intimate and exclusive nature for the purpose of living a common life, violate the Constitution’s guarantees of freedom of marriage under Article 22 and right to equality under Article 7?
46.)中華民國 106 年 03 月 17 日 院台大二字第1060007343號No.747【The landowner’s right to demand expropriation of the land surface right case】 Does the landowner have the right to request the user of his or her land to apply for expropriation of the land surface right to the competent authority, if that party carries out road construction by tunneling under or passing over the land to the extent that goes beyond the scope of social responsibility that the owner may be expected to bear, resulting in special sacrifice on the landowner?
47.)中華民國 106 年 02 月 24 日 院台大二字第1060005256號No.746【Constitutionality of imposing failure-to-pay surcharge and of imposing interests on both unpaid tax and said surcharge.】 (1) Both Article 20 of the Tax Collection Act and Article 51, Section 1 of the Estate and Gift Tax Act impose a failure-to-pay surcharge on the taxes payable but not paid on time. Are these provisions unconstitutional? (2) Ministry of Finance Letter of Tai-Tsai-Shui No.790445422 (April 8, 1991) and Letter of Tai-Tsai-Shui No. 811680291 (October 9, 1992) hold that, if a taxpayer files an administrative appeal against the amount of additional taxes payable as determined by the petition decision but does not pay one-half of such taxes until after the payment deadline, a failure-to-pay surcharge shall be imposed for that half of the taxes. Are these two Letters unconstitutional? (3) Article 51, Paragraph 2 of the Estate and Gift Tax Act provides that the interests on the taxes payable and the failure-to-pay surcharges shall accrue from the next day of the payment deadline. Is it unconstitutional?
48.)中華民國 106 年 02 月 08 日 院台大二字第1060003592號No.745【Is it unconstitutional to disallow earners of salary income to deduct the full amount of their expenses?】 (I)Is it unconstitutional to disallow earners of salary income to deduct the full amount of their expenses? (II)The letter ruling issued by the Ministry of Finance characterizes the hourly pay earned by adjunct university teachers as salary income rather than as income earned by a practitioner (zhixing yewu suode). Is this letter ruling a violation of the constitutional principle of taxation in accordance with the law?
49.)中華民國 106 年 01 月 06 日 院台大二字第1060000700號No.744【Prior Restraint on Commercial Speech Case】 Are Article 24, Paragraph 2 of the Statute for Control of Hygiene and Safety of Cosmetics and its punishment as provided in Article 30, Paragraph 1 of the same Statute unconstitutional?
50.)中華民國 105 年 12 月 30 日 院台大二字第1050033581號No.743【Whether Lands Expropriated for the Mass Rapid Transit System May be Used for Joint Development Plan】 Whether lands expropriated for the mass rapid transit system may be used for joint development plan?
51.)中華民國 105 年 12 月 09 日 院台大二字第1050031469號No.742【Challenging Urban Plan Modifications based on Periodic Comprehensive Review】 Is it permitted to challenge by filing an administrative appeal or initiating court proceedings in an administrative court a specific part of an urban plan modification based on a periodic Comprehensive Review of the urban plan, if that specific part either directly restricts the rights and privileges of specific individuals within a certain region or of an identifiable group of individuals, or imposes additional obligations on such individuals?
52.)中華民國 105 年 11 月 11 日 院台大二字第1050028715號No.741【Scope of original cases eligible for extraordinary remedies under Interpretations declaring laws unconstitutional but valid for a prescribed period of time】 When an individual applies to this Court for an Interpretation of the Constitution and this Court declares a statute or regulation that has been applied by the court of last instance in its final judgment or ruling to be unconstitutional but invalid only after expiry of a prescribed period of time, may the applicant rely on the Interpretation rendered by this Court to seek a retrial of the case or other redress? May the Prosecutor General rely on the Interpretation rendered by this Court to make an extraordinary appeal?
53.)中華民國 105 年 10 月 21 日 院台大二字第1050026814號No.740【The Nature of Insurance Solicitor’s Service Contract】 Whether a service contract for the solicitation of insurance business between an insurance solicitor and the insurance company to which the solicitor belongs is a labor contract under Article 2 Sub-paragraph 6 of the Labor Standards Act?
54.)中華民國 105 年 07 月 29 日 院台大二字第1050019721號No.739【Review Involving Self-implemented Urban Land Consolidation】 Is the requirement set forth in Article 8, Paragraph 1 of the Regulation for Encouraging Landowners to Handle Urban Land Consolidation (hereinafter “the Encouraging Consolidation Regulation”) to apply for the approval of organizing a preparatory committee by the initiators constitutional? Are the provisions set forth in Article 9, Subparagraph 3 and Article 20, Paragraph 1 of the Regulation which mandate that the preparatory committee shall apply for the approval of the proposed consolidation range, Article 9, Subparagraph 6 and Article 26, Paragraph 1 of the same Regulation which mandate that the preparatory committee shall apply for the approval of the consolidation project, publicly announce, and notify to the landowners constitutional? Are the procedures under the same Regulation regarding that the competent authorities approve the proposed consolidation range and grant a permission to implement the consolidation project constitutional? Is the ratio for reaching an agreement set forth in Article 58, Paragraph 3 of the Equalization of Land Rights Act constitutional?
55.)中華民國 105 年 06 月 24 日 院台大二字第1050016544號No.738【Limitation of Distance Involving Electronic Gaming Arcades】 Is it constitutional for Point 2, Section 1, Subsection 1 of the Operating Procedures on the Issuance of Electronic Gaming Arcade Classification Identification for the Electronic Gaming Industry to stipulate that the operating facilities of electronic gaming arcades shall be in compliance with the Self-governing Ordinance? Is it constitutional for Article 5, Paragraph 1, Section 2 of the Taipei City Electronic Gaming Arcades Installation and Management Self-governing Ordinance, Article 4, Paragraph 1 of the Taipei County Electronic Gaming Arcades Installation Self-governing Ordinance (now invalid), and Article 4, Paragraph 1 of the Taoyuan County Electronic Gaming Arcades Installation Self-governing Ordinance (continuously in effect as of December 25, 2014 by promulgation) to respectively regulate that an electronic gaming arcade should maintain a distance of 1,000, 990 or 800 meters away from certain locations?
56.)中華民國 105 年 04 月 29 日 院台大二字第1050011308號No.737【Access to Dossier Information in the Process of Detention Hearing at Investigatory Stage】 Is it unconstitutional that the criminal suspect and his or her counsel only have access to factual issues cited in the detention motion at investigatory stage according to Article 33 Paragraph 1 and Article 101 Paragraph 3 of the Criminal Procedure Code?
57.)中華民國 105 年 03 月 18 日 No.736【Public School Teachers’ Right to Judicial Remedy Against Infringements by Schools Case】 Is Article 33 of the Teachers Act unconstitutional? Does a teacher have the right to bring an administrative suit against his/her school’s specific administrative actions?
58.)中華民國 105 年 02 月 04 日 No.735【No-confidence Motion Proposed during the Extraordinary Session】 Is a no-confidence motion stipulated under Article 3, Paragraph 2, Subparagraph 3 of the Amendments to the Constitution of the Republic of China permitted to be proposed during an extraordinary session of the Legislative Yuan convened due to other specific matters?
59.)中華民國 104 年 12 月 18 日 No.734【Recognizing placement of advertisements as an act of environmental pollution】 The Waste Disposal Act authorizes competent authorities to publish the types of act which could be characterized as an act of environmental pollution. Is it consistent with the Constitution to regard the official notices published thereunder, recognizing the unapproved placement of advertisements in designated areas and by a designated manner as an act of pollution?
60.)中華民國 104 年 10 月 30 日 No.733【Case regarding the selection of a chairperson in a professional association】 Does the Section 2 of Article 17 of the Civil Associations Act regarding“ A chair person shall be elected from the standing directors by the vote of directors and, if no such position of standing directors is set, then selection shall be made by the vote among the directors.”violate the Constitution?
61.)中華民國 104 年 09 月 25 日 No.732【Expropriation of Lands Adjacent to Mass Rapid Transit System Facilities】 Is it unconstitutional that the provisions at issue allow competent authorities to expropriate adjacent lands, which are not necessarily required for transportation, in accordance with applicable laws for the purpose of land development?
62.)中華民國 104 年 07 月 31 日 No.731【Case concerning the starting date of application for compensation in land, rather than cash, in cases of zone expropriation】 If the portion of the Contested Requirement, which stipulates that those who wish to apply for compensation in land in lieu of cash “shall within the period of the public announcement of the expropriation” submit their application, is unconstitutional, because the date of the public announcement of the expropriation is used to calculate the period during which individuals who are served a written notice of expropriation issued after that date may apply?
63.)中華民國 104 年 06 月 18 日 No.730【Calculation of the number of years working for government for the pension of public school teachers and employees who retired but were later hired by the government again】 Is Article 19, Section 2 of the Implementing Regulations of the Act Governing the Retirement of Public School Teachers and Employees unconstitutional?
64.)中華民國 104 年 05 月 01 日 No.729【Legislative Yuan’s power to request investigation files】 Can the Legislative Yuan request investigation files held by the Prosecution?
65.)中華民國 104 年 03 月 20 日 No.728【Qualifications for Successors of Ancestor Worship Guilds Case】 The Act Regarding Ancestor Worship Guilds provides that the qualifications of successors of ancestor worship guilds established before the promulgation of the Act shall abide by their guild charters. Are such provisions of the Act constitutional?
66.)中華民國 104 年 02 月 06 日 No.727【Case concerning the nullification of the rights and interests of resident military householders who disagree with the reconstruction of villages of old military dependents】 Is the rule that authorizes the competent authority to nullify the resident certificates and related rights and interests of resident military householders who disagree with the reconstruction of old military dependents’ villages unconstitutional?
67.)中華民國 103 年 11 月 21 日 No.726【Legal Effect of Separate Labor-Management Agreement without Filing for Approval and Record under Article 84-1 of the Labor Standards Act】 Is a separate labor-management agreement for working hours and other issues without filing for approval and record subject to the restrictions under the Labor Standards Act?
68.)中華民國 103 年 10 月 24 日 No.725【The Effects of an Interpretation that Declares a Statute or Regulation Unconstitutional but Invalid Only after a Prescribed Period of Time on Cases for Which the Interpretation Was Sought】 An Interpretation that declares a statute or regulation unconstitutional but invalid only after a period of time currently has no effect on cases for which the Interpretation was sought. Is this unconstitutional?
69.)中華民國 103 年 08 月 01 日 No.724【Civil Association Being Set a Time Limit for Correction】 Is the provision of the Enforcement Regulations for the Supervision and Guidance of Civil Association of All Levels which specifies that the directors and supervisors of a civil association which has been set a time limit for correction shall cease exercising their powers and authorities unconstitutional?
70.)中華民國 103 年 07 月 25 日 No.723【The Period for Declaring National Health Insurance Medical Service Points】 Is it unconstitutional to promulgate regulations to prescribe the two-year period for declaring National Health Insurance Medical Service Points?
71.)民國103年6月27日No.722【Case concerning solo professional practitioners to adopt accrual basis accounting to calculate income】 Is the relevant provision of Regulations Governing Business Income from Professional Practice which only permits the adoption of accrual accounting for professional joint practitioners or professional associations collecting and disbursing on behalf of members unconstitutional?
72.)民國103年6月6日No.721【Election of the Political Party Proportional Representatives】 Are the provisions setting forth the Single Electoral Constituency with Two Votes System for legislator elections, the number of seats of political party representatives, and the 5% threshold for political parties therein unconstitutional?
73.)民國103年5月16日No.720【The judicial remedies for a detainee before revision of Article 6 of the Detention Act】 Before revision of the Detention Act, what judicial remedies are available for a detainee who disagrees with a decision of the detention house in a grievance proceeding?
74.)民國103年4月18日No.719【Mandatory Requirement to Employ a Certain Percentage of Indigenous Persons Case】 Is the law requiring government procurement winning bidders to employ a certain percentage of indigenous persons unconstitutional?
75.)民國103年3月21日No.718【Approval for Urgent and Incidental Assemblies and Demonstrations】 Are the provisions of the Assembly and Demonstration Act regarding application for approval which do not exclude urgent and incidental assemblies and demonstrations unconstitutional?
76.)民國103年2月19日No.717【Case concerning reduction of the amount of deposit on public insurance pension benefit concessions】 Is it unconstitutional to limit the ceiling of the retirement income of public functionaries and the retirement of school teachers and staff to reduce the original amount of the deposit preferential provisions?
77.)民國102年12月27日No.716【On the prohibition on civil servants and persons to whom they are related transacting business with the offices which they are working in or supervising】 The Law Prohibiting Conflicts of Interests for Civil Servants prohibits civil servants and persons to whom they are related transacting business with the offices which they are working in or supervising and punishes those who violate the prohibition with an administrative fine equal to the amount of the transaction or up to three times the amount of the transaction. Are these two rules unconstitutional?
78.)民國102年12月20日No.715【Case concerning inadmissibility of persons who have a record of conviction to examinations for reserve military or noncommissioned officers】 Is it unconstitutional to prohibit people with a record of conviction from registering for the reserve military or reserve noncommissioned officer examination as stipulated by the Ministry of National Defense in the recruitment and admission guidelines?
79.)民國102年11月15日No.714【Liability for Pollution produced prior to the entry into force of the Soil and Underground Water Pollution Control Act】 Is Article 48 of the Soil and Underground Water Pollution Control Act which holds a polluter liable for pollution produced prior to the entry into force of the law and which has continued thereafter unconstitutional?
80.)民國102年10月18日No.713【Case regarding the penalty on the belated filing of the tax withholding certificate】 Is it unconstitutional to impose the same penalty fine of 1.5 fold on the tax withholders who fail in filing the tax withholding certificates as those who never withhold any withholding tax?
81.)民國102年10月4日No.712【Case concerning restrictions on the adoption of people of the Mainland Chinese Area】 Is it unconstitutional for a court to rule that Taiwanese parents with children or adopted children may not adopt children of their spouse from the Mainland Area.
82.)民國102年7月31日No.711【Restriction of the location where a pharmacist may practice】 Is Article 11 of the Pharmacists Act, which provides that a pharmacist may only practice at one single location, unconstitutional? Is the competent authority’s interpretation, which requires that a pharmacist who is also qualified as a nurse should practice at the same location, also unconstitutional?
83.)民國102年7月5日No.710【Mandatory Deportation and Detention of People from the Mainland Area】 1.Is it constitutional that the Act Governing Relations between Peoples from the Taiwan Area and the Mainland Area provides no defense opportunity to a person from the Mainland Area prior to his mandatory deportation? 2.Is it constitutional that the Act Governing Relations between Peoples from the Taiwan Area and the Mainland Area does not specify the grounds and duration for temporary detention? 3.Is it constitutional that the grounds for detention prescribed in the Rules Governing Enforced Deportation of People from Mainland China, Hong Kong, and Macau have not been explicitly authorized by law?
84.)民國102年4月26日No.709【Review and Approval of Urban Renewal Project Summaries and Plans Case】 Are the Urban Renewal Act’s provisions governing the review and approval of urban renewal project summaries and plans unconstitutional?
85.)民國102年2月6日No.708【The Immigration Detention of Foreign Nationals Pending Deportation Case】 1. Is it constitutional to not provide prompt judicial remedy to a foreign national who is facing deportation and being temporarily detained by the National Immigration Agency? 2. Is it constitutional to not have a court review of an extension of a foreign national’s temporary detention?
86.)民國101年12月28日No.707【Unconstitutional Faculty Case relating to the Regulations for the Compensation of Public School Faculty and Staff】 Is the Formulation of Compensation for Teachers of Public High School and Lower Levels without Reference either to Welfare Laws or to Authorized Orders considered Unconstitutional?
87.)民國101年12月21日No.706【Offset of input tax in cases where a business entity buys court-auctioned goods】 Is it unconstitutional where the input certificate shall be limited to the third copy (deduction copy) of a business tax payment slip as issued by the tax collection authority, which is not a seller business entity, in the case of buying court-auctioned goods?
88.)民國101年11月21日No.705【The Standard of Assessment in Tax Declarations for the Amount to be deducted for the Donation of Land】 Is the order requiring that the amount to be deducted for the donation of land in tax declarations be assessed on the basis of the standards prescribed by the Ministry of Finance unconstitutional?
89.)民國101年11月16日No.704【The protection of the status of a military judge who applies to voluntarily remain in military camp】 Is it unconstitutional that the post of a military judge who has not yet reached the maximum number of years (or age) for military service should be ruled by the Procedure for Approval of Voluntarily Remaining in Camp and the Regulations for Exemption from Drafting upon Completion of Military Service?
90.)民國101年10月5日No.703【Depreciation deductions for the capital expenditures for the fixed assets acquired by the hospitals established as non-profit foundations.】 As prescribed by an administrative regulation, hospitals that are affiliated with public interest groups are not allowed to take depreciation deductions if capital expenditures have been previously taken for the full amount for the purpose of qualifying for tax exemption. Does this administrative regulation violate the Constitution?
91.)民國101年7月27日No.702【Lifetime disqualification from teaching due to conduct that is inconsistent with teachers’ morals and dignity】 If a person commits an act that is inconsistent with teachers’ morals and dignity, the Act Governing Teachers prohibits him/her from teaching again in his/her lifetime and ends his/her employment if he/she is currently employed as a teacher. Is such a provision unconstitutional?
92.)民國101年7月6日No.701【Discrimination on itemized deductions of medical expenses for long-term care】 Is the requirement limiting the itemized deductions of medical expenses for long term care of disabled persons to expenses paid to health care providers prescribed in the Income Tax Act unconstitutional?
93.)民國101年6月29日No.700【Case concerning Unreported Business and Underreported Business Tax Penalties Principle of Taxation by Law 】 Is it unconstitutional to determinethe evaded taxamount without permittingtax deduction by providing certification for input tax after an investigation confirms that the business amount is not reported or under-reported?
94.)民國101年5月18日No.699 Is a regulation unconstitutional which punishes a vehicle driver who refused to take the sobriety test by suspending his driver’s license, prohibiting him from taking the driver’s license test within a period of three years, and suspending all classes of vehicle licenses?
95.)民國101年3月23日No.698 1. Is it unconstitutional that the Commodity Tax Act provides that a color television set shall be subject to commodity tax? 2. Is it unconstitutional that Ministry of Finance Ordinance provides that if a display and a tuner are not removed together from the manufacturer’s premises at the same time, the items shall not be deemed a taxable “color television set” and therefore are not subject to commodity tax?
96.)民國101年3月2日No.697 Is it unconstitutional the Commodity Tax Act provides that in a situation of consign process contract the consigned manufacturer be the taxpayer; and where all machine-made cool drinks be subject to commodity tax?
97.)民國101年1月20日No.696 1. Is the Income Tax Act provision constitutional in requiring a taxpayer and his/her spouse to file a joint tax return for their aggregate non-salary income? 2. Is the Directive issued by the Ministry of Finance in 1987 constitutional in requiring the share of tax liability that a party of a separated couple must bear to be apportioned based on the ratio of the party’s income to the couple’s aggregate income?
98.)民國100年12月30日No.695 Given the dual system of litigation adopted by the Constitution, it is asked if disputes over the denial of a lease granted according to the Operational Guidelines for the Restoration of over-cultivated, state-owned Woodland, are to be resolved by administrative litigation or not.
99.)民國100年12月30日No.694 Are the provisions of the Income Tax Act that allow only taxpayers who support relatives or family members under twenty years of age or over sixty years of age to claim an exemption when calculating tax unconstitutional?
100.)民國100年12月9日No.693 1. The offering prices of call (put) warrants are not income arising from securities exchange. 2. Capital loss arising from the exercise of rights or hedging shall not be deducted from taxable income. Are the above opinions constitutional or not?
Go to top