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|標題:||The Legitimacy of Retroactive Regulations: Focus on the Effect of Charging Standard For Environment Maintenance Fee under Sand and Gravel Excavation Act
|關鍵字:||土石採取法;Sand and Gravel Excavation Act;環境維護費;法安定性;信賴保護原則;法規不溯既往原則;從新從優原則;environment maintenance fee;stability of law;the principle of reliance protection;the principle of non-retroactivity of laws and regulations;the principle of applying new or more advantageous regulations||Project:||東吳法律學報, Volume 23, Issue 4, Page(s) 1-42.||摘要:||
費。經濟部於92 年7 月4 日公告「環境維護費收費基準」，並溯及自土石採取法
生效之日（即92 年2 月8 日）起實施。最高行政法院98 年12 月份第2 次庭長法
Article 48 of Sand and Gravel Excavation Act stated that Governments shall collect
environment maintenance fee when issuing Sand and Gravel Excavation Permit. The “Charging
Standard for Environment Maintenance Fee” was announced at July 4, 2003 by the Ministry
of Economic Affairs. It came into effect restrictively from Feb. 8, 2003. The committee of
Chief Judge and Judges in Supreme Administrative Court viewed the retroactive legislation
of “charging standard for environment maintenance fee” not unconstitutional because of the
public interest of environment and ecology protection.
This essay agrees the legislative policy of charging environment maintenance fee. But
based on the principles of stability of law and reliance protection, the retroactive implementation
of “Charging Standard for Environment Maintenance Fee” is unconstitutional. This paper
argues that environment maintenance fees are “special tax”. The environment maintenance
fee and the Sand and Gravel Excavation Permit are independent of each other. The charging
of environment maintenance fee places a burden on the people and can not apply Article 18
of Central Regulation Standard Act because it is not a case of an application by one person.
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