罰鍰過苛違憲 3公司爭回2億6千萬

[gucci37]

http://udn.com/NEWS/SOCIETY/SOC6/6191390.shtml
罰鍰過苛違憲 3公司爭回2億6千萬

【聯合報╱記者王文玲／台北報導】 2011.03.05 02:45 am


知名連鎖平價服飾HANG TEN、GIORDANO、BALENO被認定逃漏稅，須補稅、罰鍰五億九千多萬元；大法官昨天作成第六八五號解釋，宣告稅捐稽徵法相關罰鍰規定未設合理上限，個案處罰過苛，違憲而不再適用。
聲請釋憲的港商捷時、銀鯨、漢登等三家公司，將可經由再審程序，少繳罰款約二億六千多萬元。三家公司違反營業稅法，須補稅、罰鍰共二億二千多萬元部分，大法官認為財政部的相關函釋及行政法院決議未違憲，仍須繳納。

知名連鎖平價服飾HANG TEN、GIORDANO、BALENO所屬的港商漢登、捷時、銀鯨公司，在台灣各地設合作店，因為對課稅的認知不同，三家公司被國稅局要求補繳營業稅、罰款，及未開發票的罰鍰共五億九千多萬元。

三家公司主張，他們和各地合作店的關係是買賣，因此由合作店開立發票給消費者即可。但國稅局認為，漢登等公司是實際銷售者，應開發票給顧客，合作店則是開立租賃發票給漢登等公司。

國稅局追徵這三家公司營業稅及未依規定開發票的罰鍰，三家公司不服，四處陳情，並揚言撤資，最後聲請釋憲。

營業稅部分，大法官認為未違憲。但是，一九九○年修正公布的稅捐稽徵法第四十四條規定，未依法開立發票，可就認定金額課徵百分之五罰鍰，大法官認為未設上限，罰鍰可能無限擴大，嚴重侵害人民財產權，宣告違憲。

大法官宣告違憲的稅捐法該項規定，去年一月已修正，增訂上限為一百萬元。大法官指出，二○○六年到二○○八年間，依舊法四十四條所課的廿四億八千多萬罰鍰，有九成超過一百萬元，援引的法條都違憲。

大法官宣告舊法違憲不適用後，三家公司可向行政法院聲請再審，獲准後，扣除未開給消費者發票、合作店未開發票，各一百萬元的罰鍰，共約可少繳二億六千多萬元。其中以漢登最多，約一億六千多萬元。

本件解釋有許玉秀、林子儀、許宗力，黃茂榮、葉百修等五位大法官，提出不同意見書。五人認為，財政部對合作店模式的限制，已侵害營業自由。

【記者林哲良／台北報導】平價服飾HANG TEN因涉嫌逃漏稅，遭國稅局針對行政罰則與涉嫌逃漏營業稅重罰約三億罰鍰，對此HANG TEN聲請釋憲，昨天大法官做出決定，針對行政罰則僅罰一百萬，對此，HANG TEN表示，將再上訴，而針對涉嫌逃漏營業稅的部分，也將再聲請釋憲並上訴。

HANG TEN表示，針對一億五千多萬的行政罰則將聲請再審；但由於大法官未認定營業稅違憲，所以對於補稅一億三千多萬的部分，也會再以此次大法官釋憲的內容上訴。

【2011/03/05 聯合報】@ http://udn.com/
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高醫的案子不也應該一並適用？

[image]

高醫的情形更嚴重

甚至先罰事後修改法條 官員完全自由心證

趕快釋憲 (偽可愛)

[newshine]

說到比例原則
看病收個幾百塊
開刀收個一兩萬塊的健保元
一出問題
要賠的誠意
可以高達幾千萬

不知道比例原則在哪裡
(我不依) (我不依) (我不依) (被咬了) (被咬了)

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