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論著名稱: 禁止國家不當補貼與移轉訂價-以預先訂價協議為中心(European State Aid Law and Transfer Pricing: Advance Pricing Agreement as a Prime Example)
研 究 生: 廖哲逸
指導教授: 葛克昌(Keh-Chang Gee)
出版日期: 2020.07
出版地區: 台灣
校院名稱: 私立東吳大學法律學系碩士
頁  數: 96 點閱次數: 2190
下載點數: (本篇論著電子全文可分章下載) 銷售明細: 權利金查詢 變更售價
授 權 者: 廖哲逸
關 鍵 詞: 禁止國家不當補貼原則恣意性預先訂價協議常規交易原則稅式支出
中文摘要: 禁止國家不當補貼原則為歐盟競爭法上重要的原理原則,規定於歐盟運作方式條約第 107 條以下。禁止國家不當補貼原則之立法目的在於維護歐盟內部市場的競爭秩序,而禁止會員國恣意的對特定受益人為扭曲或有扭曲內部市場競爭秩序之虞的補貼。
近年來,禁止國家不當補貼原則在歐盟稅制的一體化中所扮演的角色日漸受到矚目。歐盟執委會不斷以禁止國家不當補貼原則審查會員國與跨國公司所締結的預先訂價協議,致生侵害會員國財政自主和課稅高權的疑慮,形成歐盟稅法與歐盟競爭法在解釋適用上的劇烈爭議。
本文將從法釋義學出發,分析禁止國家不當補貼原則的構成要件、正當法律程序及訴訟上的權利救濟。後以 Starbucks 案作為判決評析的核心案例,來深入探討禁止國家不當補貼原則與移轉訂價的關係。
當代臺灣,稅捐優惠氾濫。此外,納稅者權利保護法第六條第二項所規定的稅式支出評估,實務上的流程竟違反正當法律程序,實質的評估內容也欠缺社會國原則的思考。不僅背離了納稅者權利保護法保護納稅義務人權利之立法目的,也忘卻了社會法治國的理念。本文希冀透過對於歐盟法上禁止國家不當補貼原則與預先訂價協議之研究,來對現行稅式支出評估以及預先訂價協議審核評估制度運作中所出現的若干問題,提出整體的批判和檢討。
英文關鍵詞: European State Aid LawSelectivityAdvance Pricing AgreementArm’s Length PrincipleTax Expenditure
英文摘要: The European state aid law is part of the European Union rules on competition, which laid down in Article 107 of the Treaty on the Functioning of the European Union. The main purpose of European state aid law is to uphold fair competition within the internal market of the European Union.
In recent years, the European Commission consecutively examined the advance pricing agreements which implemented by Member States and multinational companies according to European state aid law. This phenomenon has led to fierce disputes about the interpretation and application of EU tax law and EU competition law. The European state aid law is itself an important principle of EU competition law has now become the spotlight for the European tax integration.
This thesis first focus on the criteria of the European state aid law by means of legal dogmatics. Then make a comprehensive review on Cases T-760/15 & T-636 /16 of 24 September 2019, Netherlands and Others v Commission with regard to the rele-vance between state aid law and transfer pricing.
By doing research into the disputes between European state aid law and advance pricing agreement, I elaborate the review of Article 6 (2) of Taxpayer Rights Protection Act and subsequently give constructive criticism against tax expenditure assessment in Taiwan for its due process violation, as well as incompatible with the legislative pur-poses of Taxpayer Rights Protection Act.
目  次: 第一章  緒論:問題之提出
  第一節  問題意識
  第二節  研究方法與架構
  第三節  文獻回顧
  第四節  名詞定義:預先訂價協議與其他類似概念
第二章  歐盟法的禁止國家不當補貼原則
  第一節  禁止國家不當補貼原則之立法目的
  第二節  禁止國家不當補貼原則之構成要件
  第三節  禁止國家不當補貼原則的審查程序
  第四節  授予補貼之審查程序
  第五節  當事人之權利救濟
  第六節  小結
第三章  恣意性與預先訂價協議
  第一節  恣意性與常規交易原則
  第二節  恣意性三階段審查在預先訂價協議紛爭類型的演變
  第三節  小結
第四章  Netherlands and Others v Commission 判決評析
  第一節  本案事實
  第二節  歐盟執行委員會的原處分
  第三節  普通法院 Cases T-760/15 & T-636/16 判決
  第四節  綜合分析
  第五節  小結
第五章  納稅者權利保護法第六條-稅式支出評估之檢討
  第一節  補貼在我國稅法上的定性
  第二節  稅式支出評估之流程及其問題
  第三節  附論-預先訂價協議審核評估之檢討
  第四節  小結
第六章  結論
參考文獻
附錄-碩士論文修正對照表
參考文獻: 一、中文文獻(以下按筆畫順序排列)
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(三)期刊論文
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(四)學位論文
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(五)網路資料
104年迄今通過減稅法案稅式支出評估辦理情形-財政部全球資訊網:https://www.mof.gov.tw/singlehtml/1491?cntId=72588
立法院第9屆第3會期經濟、財政兩委員會第1次聯席會議-黃國昌會議發言,載於黃國昌問政成果-立委問政專輯-立法院國會圖書館。https://lis.ly.gov.tw/lylegisc/lylegisk-mout?32137371C9791CEE3D2F27E5CCA1E02631AD565B
立法院第9屆第7會期財政委員會第17次全體委員會議-黃國昌會議發言,載於黃國昌問政成果-立委問政專輯-立法院國會圖書館。https://lis.ly.gov.tw/lylegisc/lylegisk-mout?32137371C9791CEE3D2F27E5CCA1E02631AD565B
吳俊志(2020),財政紀律法與稅式支出評估作業辦法是否徒具形式?載於月旦會計財稅網:http://www.angle.com.tw/accounting/current/post.aspx?ipost=4082
稅式支出評估流程(立法委員提案),載於財政部主管法規查詢系統,稅式評估作業辦法-【附件二】稅式支出評估流程(立法委員提案)。
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稅式支出評估流程(業務主管機關提案),載於財政部主管法規查詢系統,稅式評估作業辦法-【附件一】。
https://law-out.mof.gov.tw/LawContent.aspx?id=GL010775
稅式支出法規是否構成潛在有害租稅慣例檢核表,載於財政部主管法規查詢系統,稅式評估作業辦法-【附表】。
https://law-out.mof.gov.tw/LawContent.aspx?id=GL010775
預先訂價協議範本,載於財政部主管法規查詢系統,營利事業申請預先訂價協議作業要點-【附件貳】。
https://law-out.mof.gov.tw/LawContent.aspx?id=GL000700#lawmenu
衛生福利部105年度「長照機構法人法(草案)稅式支出評估報告」。https://www.mohw.gov.tw/cp-18-43557-1.html
二、英文文獻
(一)專書
Lovdahl-Gormsen, Liza. 2019. European state aid and tax rulings,Cheltenham: Ed-ward Elgar.
Nicolaides, Phedon&KekelekisMihalis&Kleiss, M.2008. State aid policy in the European Community:principles andpractice, 2nded, Alphen aan den Rijn: Kluwer Law International.
Padoa-Schioppa, Antonio. 2018.A History of Law in Europe: From the Early Middle Ages to the Twentieth Century, translated byCaterina Fitzgerald, Cambridge: Cambridge University Press.
Quigley, Conor. 2009.European state aid law and policy, 2nded,Oxford: Hart Pub-lishing.
Rubini, Luca. 2009. The Definition of Subsidy and State Aid:WTO and EC Law in Com-partive Perspective, Oxford: Oxford University Press.
(二)專書論文
Adamczyk, Łukasz& Majdańska, Alicja. 2018. The sources of EU law relevant for direct taxationPp.1-35inIntroduction to European Tax Law: Direct Taxationed-ited by Lang, M. et al.(eds.)5th ed, Biggleswade : Spiramus Publishing.
Arnull, Anthony.2013.Article 19[The Court of Justice of the European Union] Pp.759-783 in The Treaty on European Union(TEU): a commentaryedited byBlanke,Hermann-Josef &Mangiameli, Stelio(eds.), Berlin/Heidelberg: Springer Interna-tional Publishing.
Chesaites, Nicola. 2017. Tax Incentives as State Aid Pp.253-272 in EU Competition and State Aid Rules: public and private enforcementedited by V. Tomljenović et al.(eds.), Europeanization and Globalization 3, Berlin/Heidelberg: Springer Ver-lag.
Jimena Quesada, Luis.2013.Article 52TEU[Terrtiorial Scope the Treaties] Pp.1433-1448 in The Treaty on European Union(TEU): a commentaryedited byBlanke,Hermann-Josef &Mangiameli, Stelio(eds.), Berlin/Heidelberg: Springer Interna-tional Publishing.
Kreuschitz, Viktor & Bermejo, Nuria. 2017. Tax Incentives as State Aid Pp.221-252 in EU Competition and State Aid Rules: public and private enforcementedited by V. Tomljenović et al.(eds.), Europeanization and Globalization 3, Berlin/Heidelberg: Springer Verlag.
Lang, Michael. 2016. State Aid and Taxation: Selectivityand Comparability Analysis Pp.27-38 in State aid law and business taxationedited by I. Richelle et al.(eds.), MPI Studies in TaxLaw and Public Finance 6, Berlin/Heidelberg: Springer Verlag.
Luja, Raymond. 2016. State Aid Benchmarking and Tax Rulings:Can We Keep It Sim-ple? Pp.111-131 in State aid law and business taxationedited by I. Richelle et al.(eds.), MPI Studies in TaxLaw and Public Finance 6, Berlin/Heidelberg: Springer Verlag.
Miladinovic, Alexandra. 2018. The State Aid Provisions of the TFEU in Tax Matters Pp.103-142in Introduction to European Tax Law: Direct Taxationedited by Lang, M. et al.(eds.)5th ed, Biggleswade : Spiramus Publishing.
Nicolaides, Phedon. 2018.A More Economic Approach to the Control of State AidPp.63-74 in The Modernisationof State Aidfor Economic and SocialDevelopmentedited by Bruno Nascimbeneet al.(eds.), Studies in European EconomicLaw and RegulationVolume 14, Cham : Springer International Publishing.
Pistone, Pasquale & Szudoczky, Rita. 2018. Coordination of Tax Laws and Tax Policies in the EU Pp.35-60 in Introduction to European Tax Law: Direct Taxation edited by Lang, M. et al.(eds.)5th ed, Biggleswade : Spiramus Publishing.
Schön, Wolfgang. 2016. Tax Legislation and the Notion of Fiscal Aid:A Review of 5 Years of EuropeanJurisprudence Pp.3-26 in State aid law and business taxationedited by I. Richelle et al.(eds.), MPI Studies in TaxLaw and Public Finance 6, Berlin/Heidelberg: Springer Verlag.
Van West, Jean-Philippe & Zöhrer, Christiane. 2018. The EU Arbitration Convention and Directive Pp.311-331 in Introduction to European Tax Law: Direct Taxation edited by Lang, M. et al.(eds.)5th ed, Biggleswade : Spiramus Publishing.
Wattel, Peter J. 2016.Comparing Criteria: State Aid, Free Movement, Harmful Tax-Competition and Market Distorting DisparitiesPp.59-71in State aid law and busi-ness taxationedited by I. Richelle et al.(eds.), MPI Studies in Tax Law and Public Finance 6, Berlin/Heidelberg: Springer Verlag.
Wattel, Peter J. 2016. The Cat and the Pigeons: Some GeneralComments on(TP)Tax Rulings and State AidAfter the Starbucks and Fiat Decisions Pp.185-194 in State aid law and business taxationedited by I. Richelle et al.(eds.), MPI Studies in Tax Law and Public Finance 6, Berlin/Heidelberg: Springer Verlag.
Weber, Albrecht.2013.Article 5 [Principles on the Distribution and Limits of Compe-tences] Pp.255-286 in The Treaty on European Union(TEU): a commentaryed-ited byBlanke,Hermann-Josef &Mangiameli, Stelio(eds.), Berlin/Heidelberg: Springer International Publishing.
(三)期刊論文
Ehlermann, Claus-Dieter. 1994. State aid control: failure or success?, Fordham Inter-naional Law Journal, Voulme 18 Issue 4, p. 1212-1229.
(四)其他
90/436/EEC: Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises OJ L 225, 20.8.1990, p. 10-24
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Commission Decision(EU)2016/2326 of 21 October 2015 on State aid SA.38375(2014/C )(ex 2014/NN)which Luxembourg granted to Fiat. OJ L 351, 22.12.2016, p. 1-67.
Commission Notice on the application of the State aid rules to measures relating to direct business taxation. OJ C 384, 10.12.1998, p. 3-5.
Commission Notice on the notion of State aid as referred to in Article 107(1)of the Treaty on the Functioning of the European Union. C/2016/2946. OJ C 262, 19.7.2016, p. 1-50.
Commission Regulation(EC)No 794/2004 of 21 April 2004 implementing Council Regulation(EC)No 659/1999 laying down detailed rules for the application of Ar-ticle 93 of the EC Treaty. OJ L 140, 30.4.2004, p. 1-134.
Commission Regulation(EU)No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid. OJ L 352, 24.12.2013, p. 1-8.
Commission Regulation(EU)No 651/2014 of 17 June 2014 declaring certain catego-ries of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty. OJ L 187 26.6.2014, p. 1-100.
Council Regulation(EC)No 659/1999 of 22 March 1999 laying down detailed rules for the application of Article 93 of the EC Treaty. OJ L 83, 27.3.1999, p. 1-9.
Council Regulation(EU)2015/1589 of 13 July 2015 laying down detailed rules for the application of Article 108 of the Treaty on the Functioning of the European Union. OJ L 248,24.9.2015, p. 9-30.
Council Directive(EU)2015/2376 of 8 December 2015 amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation. OJ L 332, 18.12.2015, p. 1-10.
European Commission - Press release, “State aid: Commission approves €50 million Italian support scheme for production and supply of medical equipment and masks during Coronavirus outbreak”, 22 March 2020, IP/20/507, p. 1-2.
European Commission - Press release, “State aid: Commission decides selective tax advantages for Fiat in Luxembourg and Starbucks in the Netherlands are illegal under EU state aid rules Brussels”, 21 October 2015, IP/15/5880, p. 1-4.
European Court of Auditors. 2011. Do the Commission’s procedures ensure effective management of state aid control?(pursuant to Article 287(4), second subpara-graph, TFEU), Luxembourg : Publications Office of the European Union.p. 1-95.
OECD(2020), Regulatory Impact Assessment, OECD Best Practice Principles for Reg-ulatoryPolicy, OECD Publishing, Paris: OECD Publishing.
OECD(2019), Harmful Tax Practices – 2018 Peer Review Reports on the Exchange of Information on Tax Rulings: Inclusive Framework on BEPS: Action 5, OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris.
OECD(2018), Revised Guidance on the Application of the Transactional Profit Split Method: Inclusive Framework on BEPS: Action 10, OECD/G20 Base Erosion and Profit Shifting Project, Paris: OECD Publishing.
OECD(2017), BEPS Action 5 on Harmful Tax Practices – Terms of Reference and Methodology for the Conduct of the Peer Reviews of the Action 5 Transparency Framework, OECD/G20 Base Erosion and Profit Shifting Project, OECD, Paris
OECD(2017), Transfer Pricing Guidelines for Multinational Enterprises and Tax Ad-ministrations, Paris: OECD Publishing.
OECD(2013), Addressing Base Erosion and Profit Shifting, OECD Publishing, Paris.
OECD(2010), Transfer Pricing Guidelines for Multinational Enterprises and Tax Ad-ministrations, Paris: OECD Publishing.
OECD(1995), Transfer Pricing Guidelines for Multinational Enterprises and Tax Ad-ministrations, Paris: OECD Publishing.
Single European ActOJ L 169, 29.6.1987, p. 1-28.
State aid -Netherlands State aid SA.38374(2014/C)(ex 2014/NN)(ex 2014/CP)-Alleged aid to Starbucks. OJ C 460, 19.12.2014, p.11-39.98
State aid -Luxembourg -State aid SA.38375(2014/C)(ex 2014/NN)-Alleged aid to FFT.OJ C 369, 17.10.2014, p. 37-59.
(五)歐盟法院判決
Belgium and Forum 187ASBLvCommission(C-182/03 &C-127/03)[2006]ECRI-5479.
BNP Paribas and BNL v Commission(Case C-452/10)[2012]ECLI:EU:C:2012:366.
Commission v Deutsche Post( Case C-399/08)[2010]ECLI:EU:C:2010:481.
Commission vGovernment of Gibraltar and United Kingdom(C-106/09 P &C-107/09 P)[2011]ECR 0000.
Commission v MOL Magyar Olaj-és Gázipari Nyrt(Case C-15/14)[2015]ECLI:EU:C:2015:362.
Commission v Scott SA(Case C-290/07)[2010]EU:C:2010:480
French Republic v Commission(Case C-482/99)[2002]ECR I-4397.
French Republic v Commission(Case C-559/12)[2014]ECLI:EU:C:2014:217.
Netherlands and Others vCommission(Cases T-760/15 &T-636/16)[2019]ECLI:EU:T:2019:669.
Olympiaki Aeroporia Ypiresies AE v Commission(Case T-68/03)[2007]ECR II-2911.
Philip Morris v Commission(Case 730/79)[1980]ECR 2671.
SACE and Sace BTvCommission(Case T-305/13)[2015]ECLI:EU:T:2015:435.
(六)網路資料
Communication from The Commission to The European Parliament, The Council, The European Economic and Social Committee and The Committee of The Re-gions Eu State Aid Modernisation(SAM)https://eur-lex.europa.eu/legal-con-tent/EN/TXT/PDF/?uri=CELEX:52012DC0209&from=EN
Euribor rates.EU
https://www.euribor-rates.eu/en/current-euribor-rates/4/euribor-rate-12-months/
European Commission – BR-GL-Chapter 3-Impact assessment https://ec.eu-ropa.eu/info/sites/info/files/better-regulation-guidelines-impact-assessment.pdf
Glossary of Tax Terms– OECDhttps://www.oecd.org/ctp/glossaryoftaxterms.htm
History of the G20 & Taxation https://www.youtube.com/watch?v=vyrzdg8kFB8
Meet ‘the Maxforce’ – the EU team that fined Ireland €13bn over Apple-Group of 15 international civil servants led three-year inquiry into ‘sweetheart deal’ 2016 https://www.irishtimes.com/business/economy/meet-the-maxforce-the-eu-team-that-fined-ireland-13bn-over-apple-1.2909027
Supplementary Protocol No. 1 to the Convention on the OECD https://www.oecd.org/general/supplementaryprotocolno1totheconventionontheo-ecd.htm
Tax Planning Practice https://ec.europa.eu/competition/state_aid/tax_rulings/in-dex_en.html
Treaty of Paris https://eur-lex.europa.eu/legal-con-tent/NL/TXT/PDF/?uri=CELEX:11951K/TXT&from=EN
Treaty of Rome https://ec.europa.eu/romania/sites/roma-nia/files/tratatul_de_la_roma.pdf
U.S. 10 Year Treasury(US10Y:U.S.)https://www.cnbc.com/quotes/?symbol=US10Y
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    1.第一章 緒論:問題之提出(48 點)
    2.第二章 歐盟法的禁止國家不當補貼原則(100 點)
    3.第三章 恣意性與預先訂價協議(48 點)
    4.第四章 Netherlands and Others v Commission 判決評析(72 點)
    5.第五章 納稅者權利保護法第六條-稅式支出評估之檢討(84 點)
    6.第六章 結論(8 點)
    7.附錄-碩士論文修正對照表(24 點)