No.697  (2012.3.2)

Is it unconstitutional the Commodity Tax Act provides that in a situation of consign process contract the consigned manufacturer be the taxpayer; and where all machine-made cool drinks be subject to commodity tax?

No.696  (2012.1.20)

1. Is the Income Tax Act provision constitutional in requiring a taxpayer and his/her spouse to file a joint tax return for their aggregate non-salary income? 2. Is the Directive issued by the Ministry of Finance in 1987 constitutional in requiring the share of tax liability that a party of a separated couple must bear to be apportioned based on the ratio of the party’s income to the couple’s aggregate income?

No.695  (2011.12.30)

Given the dual system of litigation adopted by the Constitution, it is asked if disputes over the denial of a lease granted according to the Operational Guidelines for the Restoration of over-cultivated, state-owned Woodland, are to be resolved by administrative litigation or not.

No.694  (2011.12.30)

Are the provisions of the Income Tax Act that allow only taxpayers who support relatives or family members under twenty years of age or over sixty years of age to claim an exemption when calculating tax unconstitutional?

No.690  (2011.9.30)

Is the “necessary dispositions” provision of Article 37, Paragraph 1 of the Communicable Disease Control Act, including compulsory quarantine, unconstitutional?

No.686  (2011.3.25)

Shall an interpretation delivered by the Judicial Yuan following a certain petition be equally applied to other legally filed petition case(s) concerning the same law or regulation if such cases were filed prior to the delivery of the subject interpretation, yet not consolidated with the subject case for review?

No.684  (2011.1.17)

Is a student who claims that his/her rights are violated by a university’s administrative decision other than an expulsion or similar decision entitled to bring administrative appeal and litigation against the decision?

No.683  (2010.12.24)

Is it unconstitutional for labor insurance cash payment not being made within ten days since the receipt of application and without the addition of delayed interests?

No.682  (2010.11.19)

Some rules of the Special Examination for Doctors of Chinese Medicine provide that any examinee who scores zero points for any subject, has an average score of less than 50 points for professional subjects, scores less than 55 points for the subject of internal medicine, or scores less than 45 points for any of the other test subjects, does not pass the exam. Are such rules unconstitutional?

No.681  (2010.9.10)

A person cannot bring an administrative action to challenge the revocation of his or her parole. Objections, if any, shall be filed in the original court, which rendered the sentence whilst awaiting the execution of the remaining sentence. Is the foregoing unconstitutional?

No.680  (2010.7.30)

Do Article 2, Paragraphs 1 and 3 of the Smuggling Punishment Act contravene the principle of clarity with the authorization of law and the principle of clarity on criminal penalties?

No.679  (2010.7.16)

Is the non-declaration of fine conversion standards in the court judgment involving merging of sentences for multiple offences both permissible and not permissible for fine conversion constitutional?

No.678  (2010.7.2)

Are the provisions of the Telecommunications Act that penalize the unapproved use of radio frequency and confiscate the equipment therefrom a violation of the Constitution?

No.677  (2010.5.14)

Is the provision that prisoners may be released before noon of the next day after the enforcement of prison terms has been fulfilled under Article 83, Paragraph 1 of the Prison Act unconstitutional?

No.676  (2010.4.30)

Is it constitutional for an administrative regulation to impose and adjust the scales of national health insurance premium, particularly on temporary laborers or self-employed that have no fixed income?

No.675  (2010.4.9)

Does the provision in the Act for the Establishment and Administration of the Financial Restructuring Fund, which prohibits distressed or non-performing financial institutions from paying out non-deposit liabilities unconstitutional ?

No.674  (2010.4.2)

According to the administrative letter by Ministry of Finance and administrative order of Ministry of the Interior, whether the preclusion of the application of agricultural land tax levy to specific urban odd-shaped lots is unconstitutional?

No.673  (2010.3.26)

(1) Is the designation of certain individuals as tax withholders for businesses or organizations and subject them to certain legal consequences for not or under reporting constitutional? (2) Are the administrative fines on tax withholder who fail to withhold or underreport under the Income Tax Act unconstitutional?

No.672  (2010.2.12)

Are the Provisions Prescribing the Custom Office to Confiscate a Traveler’s Undeclared Foreign Currency with which She Carried when Crossing the Border under the Foreign Exchange Control Act and Regulations Promulgated thereunder in contravention of the Constitution?

No.671  (2010.1.29)

Is Article 107 of the Land Registration Regulation unconstitutional?

No.670  (2010.1.29)

Is Article 2, Section 3 of the Act of Compensation for Wrongful Detentions and Executions which denies indemnification should detention is the result of the victim’s intentional or gross negligent conduct unconstitutional?

No.669  (2009.12.25)

Is the provision on the penalty against the acts of manufacturing, selling, trafficking air guns in Paragraph 1, Article 8 of Firearms, Knives and Other Weaponry Control Act constitutional?

No.668  (2009.12.11)

For inheritances commenced prior to the implementation of the Civil Code on Inheritance, whether designations of heir is permitted only for those taken place prior to the implementation of the Code?

No.667  (2009.11.20)

Are Article 47, Paragraph 3 of the Administrative Appeals Act and Article 73 of the Administrative Proceedings Act unconstitutional because they do not stipulate that depository service of process takes effect ten days after the deposit of documents?

No.666  (2009.11.6)

Is Article 80, Section 1, Sub-section 1 of the Social Order Maintenance Act, which stipulates administrative penalties on those who provide sex for financial gain, constitutional?

No.665  (2009.10.16)

I. Is the Case Assignment Directions of the Taiwan Taipei District Court stipulating an integration of correlated cases in contravention of the Constitution? II. Is the criterion of the statutory detention of defendants in felony cases pursuant to the Code of Criminal Procedure in contravention of the Constitution? III. Is the prosecutor’s right to appeal by filing a motion to set aside the court’s ruling of ceasing the detention a defendant during a criminal trial in contravention of the Constitution?

No.664  (2009.7.31)

Do the provisions in the Juvenile Proceeding Act that authorize detention and rehabilitation of juveniles who frequently skive or run away from home violate the Constitution?

No.663  (2009.7.10)

Is the stipulation that the legal effect of the service of process to any individual joint owner will be applied to all joint owners as though all have been timely served under Article 19, Paragraph 3 of the Tax Levy Act in contravention of the Constitution?

No.662  (2009.6.19)

Does Article 41, Paragraph 2 of the Penal Code, which stipulates that for several offenses each carries a sentence convertible to fines, if the merged executable sentence should exceed six months, then the final sentence may not be converted to fines, violate the Constitution?

No.661  (2009.6.12)

Does MOF’s said Instruction which stated that the publictransportation subsidies received by government/privately-owned public transportation businesses for compensating losses in running remote routes are subject to business tax, violate the Constitution?

No.660  (2009.5.22)

Is the Ministry of Finance Memorandum unconstitutional in construing that it is not permissible to deduct input tax from output tax by providing certification for input tax only after the investigation confirms that the sales amount is not reported or under-reported?

No.659  (2009.5.1)

Is Article 32, Paragraph 1 of the Private School Act, as amended on June 18, 1997, unconstitutional?

No.658  (2009.4.10)

Is Article 13, Paragraph 2 of the Enforcement Rules of Public Functionaries Retirement Act unconstitutional?

No.657  (2009.4.3)

Are Article 82, Paragraph 3 of the Enforcement Rules of the Income Tax Act and Article 108-1 of the Guidelines for the Audit of Income Taxes on Profit-seeking-enterprises constitutional?

No.656  (2009.4.3)

Is the provision of the latter part of Article 195, Paragraph 1 of the Civil Code that authorizes a court to take proper disposition to restore reputation constitutional?

No.655  (2009.2.20)

Is Article 2, Paragraph 2 of the Certified Public Bookkeepers Act, as amended on July 11, 2007, in violation of the Constitution?

No.654  (2009.1.23)

Are Article 23, Paragraph 3, and Article 28 of the Detention Act constitutional?

No.653  (2008.12.26)

Whether article 6 of the Detention Act and article 14 of its Enforcement Rules denying a detainee opportunity to litigate in court for judicial remedies are unconstitutional?

No.652  (2008.12.5)

Does “reasonable period of time” stated in J.Y. Interpretation No. 516 have an upper limit?

No.651  (2008.11.14)

Is Article 8, Paragraph 1 of the Regulation Governing Military Type Item Import Duty Exemption, as amended in 2001, unconstitutional?

No.650  (2008.10.31)

Is Article 36-1 of the Guidelines for the Audit of Income Taxes on Profit-Seeking Enterprises that levies tax on interests actually not earned unconstitutional?

No.649  (2008.10.31)

Is it constitutional for the Physically and Mentally Disabled Citizens Protection Act to restrict the practice of massage business to vision-impaired individuals only?

No.648  (2008.10.24)

Is Article 15, Paragraph 1, of the Rules Governing Import and Export Goods Inspection in contravention of the Constitution?

No.647  (2008.10.9)

Does the provision of Article 20 of the Estate and Gift Tax Law limiting the application of tax exemption only to gifts between husband and wife constitute a violation of the principle of equality guaranteed by Article 7 of the Constitution?

No.646  (2008.9.5)

Is Article 22 of the Electronic Games Arcade Management Statute unconstitutional?

No.645  (2008.7.11)

Is the provision set forth in the Referendum Act unconstitutional in granting the Legislative Yuan the power to propose bill of referendum? Is the provision with respect to the appointment of members of the Referendum Review Committee unconstitutional?

No.644  (2008.6.20)

Is it constitutional for the Civic Organizations Act to prohibit the establishment of associations that advocate Communism or the partition of national territory?

No.643  (2008.5.30)

Is Article 45, Paragraph 2, of the Rules Governing Staff Members of Industrial and Commercial Organizations unconstitutional?

No.642  (2008.5.9)

Are Article 44 of the Tax Levy Act and the related Ministry of Finance directive consistent with the Constitution?

No.641  (2008.4.18)

Is the uniform fine provision set forth in Article 21 of the Cigarette and Alcohol Tax Law unconstitutional?

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