信賴保護原則與法令不溯及既往——兼評最高行政法院九十四年度判字第一四四號判決

Abstract

本文以「信賴保護原則」為基礎，探討「法令不溯及既往原則」於行政法領域之適用問題。本文首先剖析人民主張信賴保護的要件，也整理各種可能的信賴保護措施。針對新舊法秩序如何銜接的問題，除了立法者應於法令修正時予以規範外，本文認為執法者亦得於解釋法令時，表達新舊法應如何銜接的見解。此外，本文也彙整法令溯及適用問題的各種思考模式，並主張建構以「案例事實發展階段之觀察」為基礎的思考模式。在處理具體個案時，本文認為應該分為二階段來思考：先檢視當事人是否具備主張信賴保護的要件，再討論修正後的新法秩序得否合法的溯及適用於本案。最後，本文將以二則實例來驗證本文所提出之理論。

This article discusses the legal issues regarding the application of the” principle of non-retroactivity of laws and regulations” in the field of administrative laws based on the “principle of reliance protection.” This article begins with an analysis of the requirements of reliance protection and possible reliance protection measures when people allege their rights based on the principle of reliance protection. As to the issue of how to link old and new legal orders, this article believes that the legislature should enact relevant provisions when it revises laws, and the enforcement agency may also provide opinions when it interprets laws and regulations. Furthermore, this article compiles different thinking methods regarding the retroactivity of laws and regulations and suggests using the thinking method based on the” observation of the facts of the case in different stages.” When dealing with cases, this article provides two thinking stages: first, examine whether the claimant meets all the requirements of reliance protection; second, consider whether the new legal order may legitimately retroactively apply to the case. In the final section, two cases will be used to verify the theory provided by this article.