| 關 鍵 詞： |
追訴權時效；時效起算點；時效完成之障礙；時效停止；時效中斷；聯合國反貪腐公約 |
| 中文摘要： |
時效係指因一定時間經過，而生權利得喪變更之制度，源於古羅馬時代，最初僅適用於民事法，後擴及至刑事法，所謂刑事追訴權時效即指追訴權行使之有效期間，至於期間長短則依所犯之罪之法定刑度。追訴權時效完成，具有消滅追訴權之效果，影響當事人權益重大，然該制度在我國並非熱門研究主題，相關論文寥寥可數。我國追訴權時效制度雖承襲自德國，但經過多年後，兩國不論是法律規定或學說實務見解，均差距頗大，本文即從德國刑法之追訴權時效期間、起算點及時效完成之障礙事由等規定及學說實務論起，進而比較分析我國與德國之差異，並就我國應有之概念及變更提出淺見，以因應聯合國反貪腐公約第 29 條之要求，即檢討我國現行追訴權時效制度會否妨害有效追訴貪污案件。
|
| 英文關鍵詞： |
Statute of Limitations；Commencement and Obstruction in Expiration of Limitations；the Suspension of Limitations；the Interruption of Limitations；the United Nations Convention Against Corruption |
| 英文摘要： |
The statute of limitation, originating from ancient Roman times, is the system of the acquirement, loss and alternation of rights due to the passage of time. Initially, it was only applicable in civil law, and later has extended to criminal law, which is the limitation of prosecution. The limitation of prosecution refers to a valid time period of criminal prosecution, and the length of time varies by the statutory sentences of different crimes. When the time specified in the limitation of prosecution passes, the prosecution will not be brought, which would cause significant impact on the rights of the parties. The limitation of prosecution is not a popular research topic in Taiwan, and the studies are few. The system in Taiwan has adopted German laws, however, the provisions or the holdings of court has been substantially different with Germany after decades of practice. The study started from reviewing the regulations and previous academic studies in the limitation of prosecution, including the length and the calculation of time and the tolling provisions, to the comparative perspective of differences of the system between the two countries. In response to Article 29 of the United Nations Convention Against Corruption, the study argued how current system in Taiwan has hamstrung the efforts of combating corruption and would offer a preliminary suggestion for the future amendment of laws in the limitation of prosecution, specifically focusing on the offenses of accepting bribes by public officials.
|
| 目 次： |
壹、前言
貳、追訴權時效概說
參、德國規定
肆、我國與德國的差異
伍、評析
陸、結論兼建議
|
| 相關法條： |
 |
| 相關判解： |
|
| 相關函釋： |
|
| 相關論著： |
|