| 關 鍵 詞： |
黨產條例；黨產會；政黨；附隨組織；不當取得財產；黨產 |
| 中文摘要： |
黨產條例自公布施行以來，對於我國轉型正義之推行，尤其是政黨及其附隨組織不當取得財產之調查及處理，初步已取得相當豐碩之成果。雖然黨產條例之主要規定已經司法院釋字第793號解釋肯定其合憲性，但除此之外，其本身相關規定之規範內容是否周全，以及黨產會，乃至於行政法院對於黨產條例相關規定之解釋與適用是否妥適，亦同樣有加以檢視之必要。基此，本文乃以臺北高等行政法院及最高行政法院所作成而與黨產條例相關規定有關之裁判見解為主要分析對象，著重於探究黨產條例相關規定所可能衍生之解釋與適用爭議，並分析該等法院相關裁判對於該等解釋與適用爭議所持見解之妥適性。除此之外，本文亦將針對臺北高等行政法院及最高行政法院就政黨及其附隨組織聲請停止黨產會相關行政處分之執行所作成之裁定見解進行分析。
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| 英文關鍵詞： |
The Act Governing the Settlement of Ill-gotten Properties by Political Parties and Their Affiliate Organizations；Ill-Gotten Party Assets Settlement Committee (CIPAS)；Political Parties；Affiliated Organizations；Ill-Gotten Party Assets |
| 英文摘要： |
Since the enactment of the Act Governing the Settlement of Ill-gotten Properties by Political Parties and their Affiliate Organizations, significant progress has been made in advancing transitional justice in Taiwan, particularly in the investigation and handling of improperly acquired assets by political parties and their affiliated organizations. Although the core provisions of the Act have been upheld as constitutional by the Judicial Yuan Interpretation No. 793, it remains equally important to scrutinise whether the relevant provisions of the Act are comprehensive and whether the interpretations and applications of these provisions by the Ill-Gotten Party Assets Settlement Committee (CIPAS) and the Administrative Courts are appropriate.
Based on the above, this article primarily focuses on analysing the judicial perspectives of the Taipei High Administrative Court and the Supreme Administrative Court concerning rulings related to the Act. The analysis will emphasise the potential interpretative and applicative disputes arising from the relevant provisions of the Act and assess the appropriateness of the courts' rulings on these disputes. In addition, this article will also examine the decisions made by the Taipei High Administrative Court and the Supreme Administrative Court regarding the requests by political parties and their affiliated organizations to suspend the enforcement of administrative decisions made by the CIPAS.
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| 目 次： |
壹、前言
貳、黨產條例不當取得財產之調查及處理程序概述
參、黨產條例相關規定之解釋與適用爭議
一、發生禁止處分不當取得財產效果之方式
（一）行政法院見解概述
（二）本文見解
二、關於禁止處分不當取得財產範圍之爭議
（一）行政法院見解概述
（二）本文見解
三、關於保全措施規定適用範圍之爭議
（一）行政法院見解概述
（二）本文見解
四、作成認定及命移轉不當取得財產所有權之行政處分後，有無適用禁止處分規定之爭議
五、已移轉他人而無法返還之不當取得財產之調查及處理範圍之爭議
（一）行政法院見解概述
（二）本文見解
肆、行政法院（否准）停止執行之爭議
一、停止執行審查標準之審查順序爭議
（一）學理見解概述：階段化之審查
（二）行政法院裁定見解概述
（三）行政法院裁定見解之評析
二、（否准）停止執行見解評析
（一）認定附隨組織之確認性行政處分之否准停止執行
（二）認定不當取得財產之確認性行政處分之否准停止執行
（三）命移轉不當取得財產所有權或追徵價額之下命處分之（否准）停止執行
伍、結論
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