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Interpretation List
 

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J. Y. Interpretation No.

Issue

No.757  (2017.12.15)

Whether the Petitioner of J.Y. Interpretation No. 706 can directly use the payment receipt issued by the Execution Court as input tax certificate?

No.755  (2017.12.1)

    According to Article 6 of the Prison Act and Article 5, Paragraph 1, Subparagraph 7 of its Enforcement Rules, inmates are not allowed to seek remedies in court.     Does the foregoing contradict Article 16 of the Constitution, which protects people’s right to institute legal proceedings?

No.754  (2017.10.20)

    Does filing one import declaration form to evade import duty, commodity tax, and business tax constitute one single conduct or multiple conducts? Do the combined penalties for the tax evasions violate the principle of double jeopardy embraced by a rule-of-law nation?

No.752  (2017.7.28)

Cases which are listed under the Code of Criminal Procedure, Article 376, Clause 1 and 2:        1.Is it unconstitutional for a case to be not appealable to the court of third instance if the case is first pronounced guilty in the court of first instance but is later overruled on appeal or where the judgement is revoked and the accused is pronounced guilty in the court of second instance?        2.Is it unconstitutional for a case to be not appealable to the court of third instance if the case is first pronounced not guilty in the court of first instance but is later overruled on appeal or where the judgement is revoked and the accused is pronounced guilty in the court of second instance?

No.748  (2017.5.24)

    Do the provisions of Chapter 2 on Marriage of Part IV on Family of the Civil Code, which do not allow two persons of the same sex to create a permanent union of intimate and exclusive nature for the purpose of living a common life, violate constitution’s guarantees of freedom of marriage under Article 22 and right to equality under Article 7?

No.746  (2017.2.24)

(1) Both Article 20 of the Tax Collection Act and Article 51, Section 1 of the Estate and Gift Tax Act impose a failure-to-pay surcharge on the taxes payable but not paid on time. Are these provisions unconstitutional? (2) Ministry of Finance Letter of Tai-Tsai-Shui No.790445422 (April 8, 1991) and Letter of Tai-Tsai-Shui No. 811680291 (October 9, 1992) hold that, if a taxpayer files an administrative appeal against the amount of additional taxes payable as determined by the petition decision but does not pay one-half of such taxes until after the payment deadline, a failure-to-pay surcharge shall be imposed for that half of the taxes. Are these two Letters unconstitutional? (3) Article 51, Paragraph 2 of the Estate and Gift Tax Act provides that the interests on the taxes payable and the failure-to-pay surcharges shall accrue from the next day of the payment deadline. Is it unconstitutional?

No.745  (2017.2.8)

(I)Is it unconstitutional to disallow earners of salary income to deduct the full amount of their expenses? (II)The letter ruling issued by the Ministry of Finance characterizes the hourly pay earned by adjunct university teachers as salary income rather than as income earned by a practitioner (zhixing yewu suode). Is this letter ruling a violation of the constitutional principle of taxation in accordance with the law?

No.743  (2016.12.30)

Whether lands expropriated for the mass rapid transit system may be used for joint development plan

No.742  (2016.12.9)

Is it permitted to challenge by filing an administrative appeal or initiating court proceedings in an administrative court a specific part of an urban plan modification based on a periodic Comprehensive Review of the urban plan, if that specific part either directly restricts the rights and privileges of specific individuals within a certain region or of an identifiable group of individuals, or imposes additional obligations on such individuals?

No.741  (2016.11.11)

When an individual applies to this Court for an Interpretation of the Constitution and this Court declares a statute or regulation that has been applied by the court of last instance in its final judgment or ruling to be unconstitutional but invalid only after expiry of a prescribed period of time, may the applicant rely on the Interpretation rendered by this Court to seek a retrial of the case or other redress? May the Prosecutor General rely on the Interpretation rendered by this Court to make an extraordinary appeal?

No.740  (2016.10.21)

Whether a service contract for the solicitation of insurance business between an insurance solicitor and the insurance company to which the solicitor belongs is a labor contract under Article 2 Sub-paragraph 6 of the Labor Standards Act?

No.739  (2016.7.29)

Is the requirement set forth in Article 8, Paragraph 1 of the Regulation for Encouraging Landowners to Handle Urban Land Consolidation (hereinafter “the Encouraging Consolidation Regulation”) to apply for the approval of organizing a preparatory committee by the initiators constitutional? Are the provisions set forth in Article 9, Subparagraph 3 and Article 20, Paragraph 1 of the Regulation which mandate that the preparatory committee shall apply for the approval of the proposed consolidation range, Article 9, Subparagraph 6 and Article 26, Paragraph 1 of the same Regulation which mandate that the preparatory committee shall apply for the approval of the consolidation project, publicly announce, and notify to the landowners constitutional? Are the procedures under the same Regulation regarding that the competent authorities approve the proposed consolidation range and grant a permission to implement the consolidation project constitutional? Is the ratio for reaching an agreement set forth in Article 58, Paragraph 3 of the Equalization of Land Rights Act constitutional?

No.738  (2016.6.24)

Is it constitutional for Point 2, Section 1, Subsection 1 of the Operating Procedures on the Issuance of Electronic Gaming Arcade Classification Identification for the Electronic Gaming Industry to stipulate that the operating facilities of electronic gaming arcades shall be in compliance with the Self-governing Ordinance? Is it constitutional for Article 5, Paragraph 1, Section 2 of the Taipei City Electronic Gaming Arcades Installation and Management Self-governing Ordinance, Article 4, Paragraph 1 of the Taipei County Electronic Gaming Arcades Installation Self-governing Ordinance (now invalid), and Article 4, Paragraph 1 of the Taoyuan County Electronic Gaming Arcades Installation Self-governing Ordinance (continuously in effect as of December 25, 2014 by promulgation) to respectively regulate that an electronic gaming arcade should maintain a distance of 1,000, 990 or 800 meters away from certain locations?

No.737  (2016.4.29)

Is it unconstitutional that the criminal suspect and his or her counsel only have access to factual issues cited in the detention motion at investigatory stage according to Article 33 Paragraph 1 and Article 101 Paragraph 3 of the Criminal Procedure Code?

No.736  (2016.3.18)

  Is Article 33 of the Teachers’ Act unconstitutional?   Is the teacher who claims that his/her rights or legal interests are infringed by the school’s concrete measures entitled to file a lawsuit?

No.735  (2016.2.4)

Is a no-confidence motion stipulated under Article 3, Paragraph 2, Subparagraph 3 of the Amendments to the Constitution of the Republic of China permitted to be proposed during an extraordinary session of the Legislative Yuan convened due to other specific matters?

No.734  (2015.12.18)

The Waste Disposal Act authorizes competent authorities to publish the types of act which could be characterized as an act of environmental pollution. Is it consistent with the Constitution to regard the official notices published thereunder, recognizing the unapproved placement of advertisements in designated areas and by a designated manner as an act of pollution?

No.733  (2015.10.30)

No.732  (2015.9.25)

Is it unconstitutional that the provisions at issue allow competent authorities to expropriate adjacent lands, which are not necessarily required for transportation, in accordance with applicable laws for the purpose of land development?

No.731  (2015.7.31)

If the portion of the Contested Requirement, which stipulates that those who wish to apply for compensation in land in lieu of cash “shall within the period of the public announcement of the expropriation” submit their application, is unconstitutional, because the date of the public announcement of the expropriation is used to calculate the period during which individuals who are served a written notice of expropriation issued after that date may apply?

No.730  (2015.6.18)

Is Article 19, Section 2 of the Implementing Regulations of the Act Governing the Retirement of Public School Teachers and Employees unconstitutional?

No.729  (2015.5.1)

Can the Legislative Yuan request investigation files held by the Prosecution?

No.728  (2015.3.20)

Is the relevant provision of the Statutes Governing Ancestor Worship Guilds that guilds existing prior to the promulgation of the Statutes, whether a person is a qualified successor to the guild should be determined by its internal regulations constitutional?

No.727  (2015.2.6)

Is the rule that authorizes the competent authority to nullify the resident certificates and related rights and interests of resident military householders who disagree with the reconstruction of old military dependents’ villages unconstitutional?

No.726  (2014.11.21)

Is a separate labor-management agreement for working hours and other issues without filing for approval and record subject to the restrictions under the Labor Standards Act?

No.725  (2014.10.24)

An Interpretation that declares a statute or regulation unconstitutional but invalid only after a period of time currently has no effect on cases for which the Interpretation was sought. Is this unconstitutional?

No.724  (2014.8.1)

Is the provision of the Enforcement Regulations for the Supervision and Guidance of Civil Association of All Levels which specifies that the directors and supervisors of a civil association which has been set a time limit for correction shall cease exercising their powers and authorities unconstitutional?

No.723  (2014.7.25)

Is it unconstitutional to promulgate regulations to prescribe the two-year period for declaring National Health Insurance Medical Service Points?

No.722  (2014.6.27)

Is the relevant provision of Regulations Governing Business Income from Professional Practice which only permits the adoption of accrual accounting for professional joint practitioners or professional associations collecting and disbursing on behalf of members unconstitutional?

No.721  (2014.6.6)

Are the provisions setting forth the Single Electoral Constituency with Two Votes System for legislator elections, the number of seats of political party representatives, and the 5% threshold for political parties therein unconstitutional?

No.720  (2014.5.16)

Before revision of the Detention Act, what judicial remedies are available for a detainee who disagrees with a decision of the detention house in a grievance proceeding?

No.719  (2014.4.18)

Is the law unconstitutional to require a government procurement winning bidder hiring more than 100 employees to recruit a certain percentage of indigenous people, and to make the substituting payment for failing to comply?

No.718  (2014.3.21)

Are the provisions of the Assembly and Demonstration Act regarding application for approval which do not exclude urgent and incidental assemblies and demonstrations unconstitutional?

No.717  (2014.2.19)

Is it unconstitutional to limit the ceiling of the retirement income of public functionaries and the retirement of school teachers and staff to reduce the original amount of the deposit preferential provisions?

No.716  (2013.12.27)

The Law Prohibiting Conflicts of Interests for Civil Servants prohibits civil servants and persons to whom they are related transacting business with the offices which they are working in or supervising and punishes those who violate the prohibition with an administrative fine equal to the amount of the transaction or up to three times the amount of the transaction. Are these two rules unconstitutional?

No.715  (2013.12.20)

Is it unconstitutional to prohibit people with a record of conviction from registering for the reserve military or reserve noncommissioned officer examination as stipulated by the Ministry of National Defense in the recruitment and admission guidelines?

No.714  (2013.11.15)

Is Article 48 of the Soil and Underground Water Pollution Control Act which holds a polluter liable for pollution produced prior to the entry into force of the law and which has continued thereafter unconstitutional?

No.713  (2013.10.18)

Is it unconstitutional to impose the same penalty fine of 1.5 fold on the tax withholders who fail in filing the tax withholding certificates as those who never withhold any withholding tax?

No.712  (2013.10.4)

Is it unconstitutional for a court to rule that Taiwanese parents with children or adopted children may not adopt children of their spouse from the Mainland Area.

No.711  (2013.7.31)

Is Article 11 of the Pharmacists Act, which provides that a pharmacist may only practice at one single location, unconstitutional? Is the competent authority’s interpretation, which requires that a pharmacist who is also qualified as a nurse should practice at the same location, also unconstitutional?

No.710  (2013.7.5)

1.Is it constitutional that the Act Governing Relations between Peoples from the Taiwan Area and the Mainland Area provides no defense opportunity to a person from the Mainland Area prior to his mandatory deportation? 2.Is it constitutional that the Act Governing Relations between Peoples from the Taiwan Area and the Mainland Area does not specify the grounds and duration for temporary detention? 3.Is it constitutional that the grounds for detention prescribed in the Rules Governing Enforced Deportation of People from Mainland China, Hong Kong, and Macau have not been explicitly authorized by law?

No.709  (2013.4.26)

Are the Urban Renewal Act’s provisions governing the review and approval of urban renewal business summaries and plans constitutional?

No.708  (2013.2.6)

1.Is it constitutional to not provide prompt judicial relief to a foreign national who is facing deportation and is being temporarily detained by the National Immigration Agency? 2.Is it constitutional to not have a court review an extension of a foreign national’s temporary detention?

No.707  (2012.12.28)

Is the Formulation of Compensation for Teachers of Public High School and Lower Levels without Reference either to Welfare Laws or to Authorized Orders considered Unconstitutional?

No.706  (2012.12.21)

Is it unconstitutional where the input certificate shall be limited to the third copy (deduction copy) of a business tax payment slip as issued by the tax collection authority, which is not a seller business entity, in the case of buying court-auctioned goods?

No.705  (2012.11.21)

Is the order requiring that the amount to be deducted for the donation of land in tax declarations be assessed on the basis of the standards prescribed by the Ministry of Finance unconstitutional?

No.704  (2012.11.16)

Is it unconstitutional that the post of a military judge who has not yet reached the maximum number of years (or age) for military service should be ruled by the Procedure for Approval of Voluntarily Remaining in Camp and the Regulations for Exemption from Drafting upon Completion of Military Service?

No.703  (2012.10.5)

   As prescribed by an administrative regulation, hospitals that are affiliated with public interest groups are not allowed to take depreciation deductions if capital expenditures have been previously taken for the full amount for the purpose of qualifying for tax exemption. Does this administrative regulation violate the Constitution?

No.702  (2012.7.27)

If a person commits an act that is inconsistent with teachers’ morals and dignity, the Act Governing Teachers prohibits him/her from teaching again in his/her lifetime and ends his/her employment if he/she is currently employed as a teacher. Is such a provision unconstitutional?

No.701  (2012.7.6)

Is the requirement limiting the itemized deductions of medical expenses for long term care of disabled persons to expenses paid to health care providers prescribed in the Income Tax Act unconstitutional?

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