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J.Y. Interpretation 651 Print
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Monday, 08 December 2008

J.Y. Interpretation 651



On November 14, 2008 the Justices of the Constitutional Court issued Interpretation 651




90年修正之軍用物品進口免稅辦法第8條第1項違憲?

中華民國九十年十二月三十日修正發布之軍用物品進口免稅辦法第八條第一項規定:「軍事機關依政府採購法辦理招標,由得標廠商進口之軍品,招標文件上應書明得依關稅法、貨物稅條例、加值型及非加值型營業稅法及本辦法規定申請免稅。得標價格應不含免徵之稅款。」係財政部依九十年十月三十一日修正公布之關稅法第四十四條第三項(嗣於九十三年五月五日修正移列為第四十九條第三項)授權所為之補充規定,並未逾越授權範圍,與憲法第十九條租稅法律主義尚無牴觸。



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Last Updated ( Saturday, 20 December 2008 )
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