| Summary: | 碩士 === 東吳大學 === 法律學系 === 107 === This paper is mainly about the doubt of deducting the amount of the right to claim for distribution of the martial remainder of the property, in which the Article 1030-1 of the Civil Code was claimed, from the total amount of estate. Since the legislation of Estate and Gift Tax Act borrows the provisions of the right to claim for the distribution of the remainder of the property laid in the Civil Code directly, any revision or enlargement of the matrimonial property regimes in the Civil Code will certainly affect the estate tax. The most controversial issue is wether the property being acquired during the continuance of the marriage relationship which commencing before the 4, June, 1985, also the day after the Article 1030-1 of Civil Code was enacted shall be included in the scope of remainder of the property.
The Article 1030-1 of Civil Code enlarged the retrospective effect of the scope of property acquired in marriage. Through analyzing doctrines and judicial opinions, the paper concludes that no traceable resolution can be drawn from the approach interpretation, the principle of no ex post facto law, the stud The right to claim for distribution of the remainder of the property is one of the deductible items of the estate tax. When the discrepancy between the valuation principle of the estate tax and market price results in the different evaluation of taxing authority, successor and the civil judgement, the amount evaluated by the tax authority according to the law would prevail, based on concordance of the property valuation and consideration of accuracy of the obligatory right of taxation.y on legal loopholes and principle of gender equality
In the cases of the right to claim for the distribution of the remainder property being abolished by extinctive prescription, the claim under the public law of whether to deduct from the total amount of estate shall be made according to the tax laws. As for the undetermined cases, the filing may be processed before the oral argument of a trial on matters of fact of administrative litigations based on The Taxpayer Rights Protection Act. For the determined cases, on the other hand, shall be carried out in accordance with the provisions of resuming administrative procedure and the period of the right to claim for tax refund as stipulated in the Tax Collection Act.
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