法學期刊
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論著名稱: 論婚姻平權釋憲案之法理意義與對我國稅捐法制的影響:以德國法及德國聯邦憲法法院有關判決作為比較(On the legal Significance of Taiwan's Constitutional Interpretation on Equal Treatment of Marriages and Same-Sex Couples and Its Influence on Taiwan's Taxation Legal System: Compared with German Laws and Decisions of German Federal Constitutional Court)
編著譯者: 柯格鐘
出版日期: 2018.11
刊登出處: 台灣/國立臺灣大學法學論叢第 47 卷 特刊/1417-1512 頁
頁  數: 96 點閱次數: 1371
下載點數: 384 點 銷售明細: 權利金查詢 變更售價
授 權 者: 柯格鐘
關 鍵 詞: 同性伴侶婚姻平權平等原則婚姻締結自由制度保障價值決定釋字第 748 號折半乘二制歧視禁止促進誡命
中文摘要: 司法院釋字第 748 號解釋,以憲法第 22 條婚姻自由權及第 7 條平等權為依據,開啟我國為同性伴侶提供立法規範予以保護的可能,是一個具憲法上重大意義之里程碑式的憲法解釋。在即將到來之新制中,婚姻配偶與同性伴侶在稅法上是否應獲得相同之對待的法律疑問,首先必須探究,我國現今稅法規定,是否對於婚姻,對於婚姻配偶存在著具有「促進婚姻」的法律規範?答案顯然並非如此,蓋因所得稅法之強制夫妻合併申報所得稅,就是一個歧視婚姻的立法,此法使得處於婚姻下之納稅義務人與配偶,陷入稅捐上極為不利益的地位。與我國現制相類似之德國稅法規定,早在 1957 年時,就已經被德國聯邦憲法法院宣告規範違憲,但我國之司法院釋字第 318 號解釋、第 696 號解釋,卻依然認為強制夫妻合併申報所得稅為合憲。因此,與一般論者主觀所認定之事實剛好相反,我國稅捐法絕非一直都是促進婚姻、對於婚姻配偶有利的規定,尤其是所得稅法對於婚姻強制合併申報,反而是一種欠缺正當化理由的稅捐歧視。再加上,我國遺產稅與贈與稅法,對於婚姻與婚姻之配偶的待遇,立法價值與所得稅法並非一致,甚至是相互矛盾。從而,我國稅捐立法必須先自行改進本身的問題,才能面對同性伴侶基於平等原則應給予保護立法的新趨勢。
英文關鍵詞: same-sex coupleequal right to marriageprinciple of equal treatmentfreedom of marriageinstitutional guaranteedecision of valueConstitutional Interpretation No. 748discounted halftwo taxation systemprohibition of discriminationcommandment of promotion
英文摘要: Interpretation No. 748 of Taiwan’s Constitutional Court (Judicial Yuan) declared that same-sex couples have the same rights to marriage under the Article 22 of the Constitution, the right to freedom of marriage, and the right to equality under Article 7, providing the possibility for amending or enacting legal provisions to protect the rights of same-sex couples, which is really a constitutional milestone. In the face of the upcoming new system, whether married spouses and same-sex couples should be equally treated in the tax law, is a legal question. First, we must examine whether Taiwan’s current tax laws related to marriage and marriage partners include the legal norms of marriage promotion obligation. The answer is, however, obviously negative. The income tax law obligating the husband and his wife to jointly file income tax is a law that discriminates marriage partners and against marriage. This law makes taxpayers and spouses under marriage extremely unprofitable in taxation. The German personal income tax law, which was similar to Taiwan's current system, was declared unconstitutional by the German Federal Constitutional Court as early as 1957. However, the interpretations No. 318 and No. 696, still insists that husband and wife obligated to jointly file income tax is constitutional. Therefore, it is exactly the opposite of what commentor generally believes, Taiwan's income tax law is not a regulation that promotes marriage and favors the marriage spouse. The current income tax law is a kind of tax discrimination without reasonable justification. In addition, the legislative values of the treatment to marriage and married spouses of Taiwan's estate tax and gift tax law are not consistent with the income tax law, even contradictory. Therefore, Taiwan’s taxation legislation must first cope with its own problems in order to face the new issue of legislation for protecting same-sex couples’ rights based on the principle of equality.
目  次: 壹、前言:緣起與問題意識
貳、婚姻平權釋憲案的法理意義
一、2017 年司法院釋字第 748 號解釋的立論
二、德國聯邦憲法法院就同性生活伴侶關係法釋憲的立論
三、小結與本文意見
參、對於我國稅制的影響:以所得稅法規定夫妻合併申報為例
一、臺灣稅捐法制規範與相關連之司法院解釋
二、德國稅捐法制規範與相關連之聯邦憲法法院判決
三、小結與本文意見
肆、對於我國稅制的影響:以遺產及贈與稅法規定為例
一、臺灣稅捐法制規範與相關連之司法院解釋
二、德國稅捐法制規範與 2010 年之聯邦憲法法院判決
三、小結與本文意見
伍、結論:未來之發展與期待
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