Interpretation List
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J. Y. Interpretation No. |
Issue |
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.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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No.640 (2008.4.3) | May a tax collection agency impose a procedural burden on taxpayers for random audits not authorized by the statutes? |
No.639 (2008.3.21) | Are Articles 416, Paragraph 1, Subparagraph 1, and 418 of the Criminal Procedure Code unconstitutional? |
No.638 (2008.3.7) | Is Article 8 of the Enforcement Rules and Review Procedures for Directors’ and Supervisors’ Shareholding Percentages at Publicly-held Corporations, as promulgated on May 13, 1997, in contravention to the Constitution? |
No.637 (2008.2.22) | Is Article 14-1 of the Public Functionary Service Act unconstitutional? |
No.636 (2008.2.1) | Do Articles 2, 6, 10, 12, 14, 15, and 21 of the Act for Eliminating Hoodlums conflict with relevant principles of the Constitution? |
No.635 (2007.11.30) | Is the Ministry of Finance directive unconstitutional in construing that the farmland purchased in the name of a farmer by a person not engaging in self-tilling is taxable retroactively for increase in the land value? |
No.634 (2007.11.16) | Is Article 18, Paragraph 1, of the Securities Exchange Act as amended on January 29, 1988, and the rules and regulations promulgated thereunder in contravention to the Constitution? |
No.633 (2007.9.28) | Are certain provisions of the Act of the Special Commission on the Investigation of the Truth in Respect of the 319 Shooting, as amended on May 1, 2006, unconstitutional? |
No.632 (2007.8.15) | Is it constitutional for the Legislative Yuan not to exercise its consent power over the appointment of Control Yuan commissioners? |
No.631 (2007.7.20) | Is Article 5-II of the Communication Protection and Monitoring Law, promulgated and implemented on July 14, 1999, unconstitutional? |
No.630 (2007.7.13) | Is Article 329 of the Criminal Code unconstitutional in providing for the crime of constructive robbery? |
No.629 (2007.7.6) | Is the Resolution of the Joint Meeting of the Supreme Administrative Court issued in November 2007 in violation of the Constitution? |
No.628 (2007.6.22) | Do the Taiwan Province Irrigation Associations have the authority under law to levy and collect surplus water tolls? |
No.627 (2007.6.15) | What is the scope of presidential immunity? Can the president ever claim the state secrets privilege? If so, what is the scope of such privilege? |
No.626 (2007.6.8) | Is it unconstitutional to deny color-blind people the opportunity to be enrolled in the Central Police Academy under the general regulation issued by said school in respect of student admission? |
No.625 (2007.6.8) | Are the Ministry of Finance directives constitutional in denying the refund of land value tax overpaid by reason of decrease in land area as a result of resurvey carried out in the case of overlapping boundaries of land? |
No.624 (2007.4.25) | Is it contrary to the principle of equality to deny compensation to those who were wrongfully imprisoned as a result of military trials? |
No.623 (2007.1.26) | Is Article 29 of the Child and Juvenile Sexual Transaction Prevention Act unconstitutional? |
No.622 (2006.12.29) | Is the Resolution of the Joint Meeting of the Supreme Administrative Court dated September 18, 2003, in violation of the Constitution? |
No.621 (2006.12.22) | May an administrative fine be subject to compulsory enforcement upon the death of an obligor after such fine becomes enforceable? |
No.620 (2006.12.6) | Is the Resolution of the Joint Meeting of the Supreme Administrative Court (March 26, 2002) in violation of the Constitution? |
No.619 (2006.11.10) | Are the provisions of Article 15 of the Enforcement Rules of the Land Tax Act unconstitutional? |
No.618 (2006.11.3) | Are the provisions of the first half of Article 21-I of the Act Governing Relations between People of the Taiwan Area and Mainland Area unconstitutional? |
No.617 (2006.10.26) | Is Article 235 of the Criminal Code unconstitutional? |
No.616 (2006.9.15) | Are the provisions of Article 108, Paragraph 1, and Article 108-1, Paragraph 1, of the Income Tax Act constitutional in requiring payment by the taxpayer of a surcharge for late filing of a tax return? |
No.615 (2006.7.28) | Are the provisions of Article 25-II of the Enforcement Rules of the Income Tax Act and its related directives unconstitutional? |
No.614 (2006.7.28) | Are the provisions of Article 12-III of the Enforcement Rules of the Public Functionaries Retirement Act unconstitutional? |
No.613 (2006.7.21) | Are the provisions of Articles 4 and 16 of the Organic Act of the National Communications Commission unconstitutional? |
No.612 (2006.6.16) | Are the provisions of Article 31(i) of the erstwhile Regulation on the Supervision of and Assistance to Public and Private Waste Cleanup and Disposal Organs unconstitutional? |
No.611 (2006.5.26) | Are the provisions of Article 15-II of the Enforcement Rules of the Public Functionaries Appointment Act, as amended in 1996, unconstitutional? |
No.610 (2006.3.3) | Is the Public Functionaries Discipline Act constitutional in providing that the thirty-day peremptory period for filing of application for reconsideration of a disciplinary action imposed upon a public functionary begins to run from the date on which the relevant criminal decision becomes final and conclusive? |
No.609 (2006.1.27) | Are the relevant directives issued by the Council of Labor Affairs, which imposed additional conditions on the claims for death benefits arising from injury or sickness, unconstitutional? |
No.608 (2006.1.13) | Is the directive, in stating to the effect that any stock dividend received subsequent to inheritance should be subject to income taxation, unconstitutional? |
No.607 (2005.12.30) | Is the directive issued by the Ministry of Finance, stating to the effect that any compensation received by a company for relocation should be listed as other income and thus subject to taxation, unconstitutional? |
No.606 (2005.12.2) | Is the deadline for application for tax deferrals prescribed by Article 42 of the Enforcement Rules of the Act for Upgrading Industries in contravention either to the enabling statute or to the Constitution? |
No.605 (2005.11.9) | Does Article 15, Paragraph 3 of the Enforcement Rules of the Public Functionaries Remuneration Act violate Articles 7, 15, and 23 of the Constitution? |
No.604 (2005.10.21) | Are the provisions of the Act Governing the Punishment of Violation of Road Traffic Regulations regarding multiple punishments for multiple illegal parking violations unconstitutional? |
No.603 (2005.9.28) | Are the relevant provisions of Article 8-II and III of the Household Registration Act, stating to the effect that the new ROC identity card will not be issued without the applicant being fingerprinted, unconstitutional? |
No.602 (2005.7.29) | (1) Are Article 23, Paragraph 1, and Article 35 of the Fair Trade Law in contravention to either the doctrine of reservation to law under Article 23 of the Constitution, or the constitutional guarantees of personal freedom and property rights under Articles 8 and 15 of the Constitution? (2) Does Article 5 of the Supervisory Regulations Governing Multi-level Sales exceed the statutory authorization and is it thus in contravention to the doctrine of reservation to law under Article 23 of the Constitution? |
No.601 (2005.7.22) | Is it unconstitutional for the Legislative Yuan to delete the budget appropriated as a specialty premium for the Justices? |
No.600 (2005.7.22) | Are the provisions of the Land Registration Regulations with respect to the initial survey and registration of divisionally owned buildings unconstitutional? |
No.599 (2005.6.10) | Is it necessary to suspend the application of Article 8 of the Household Registration Act by issuing a preliminary injunction? |
No.598 (2005.6.3) | Is the provision of the Regulations Governing Land Registration which empowers the recording organ to directly amend a recording unconstitutional? |
No.597 (2005.5.20) | Is the directive issued by the Ministry of Finance, which states to the effect that any interest accrued after the death of a decedent should be included among the income of an inheritor and thus subject to taxation, unconstitutional? |
No.596 (2005.5.13) | Is the failure of the Labor Standards Act to prohibit the transfer, offset, attachment and security of the right to claim retirement pensions unconstitutional? |
No.595 (2005.5.6) | Which court should have the jurisdiction over a dispute arising in connection with the Bureau of Labor Insurance’s claim in subrogation after the said Bureau made advances of arrear wages that should have been paid by an employer? |
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