頁籤選單縮合
| 題 名 | 沒收犯罪所得的法律性質與具體適用--以是否扣除成本為例=The Legal Nature and Practical Application of Assets Forfeiture: Based on the Issue of "Should Be Net Cost" in Them |
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| 作 者 | 吳天雲; | 書刊名 | 法學新論 |
| 卷 期 | 37 2012.08[民101.08] |
| 頁 次 | 頁113-141 |
| 分類號 | 587.218 |
| 關鍵詞 | 沒收; 追徵; 犯罪所得; 責任原則; 總額原則; Confiscation; Forfeiture; Substitute assets forfeiture; Proceeds; Obligation principles; Gross profit; |
| 語 文 | 中文(Chinese) |
| 中文摘要 | 沒收在我國刑法體系中係從刑的一種,惟學說與實務都認為另兼有保安處分之性質,近時亦有認為沒收犯罪所得之性質係「類似不當得利返還請求權」者。沒收犯罪所得的法律性質對於劃定處罰界限具有指導之功能,故本文試由比較法的角度觀察我國法制之規定,並以學說、實務爭議之應否扣除成本的問題說明沒收犯罪所得法律性質的具體運用。 |
| 英文摘要 | According to the provisions of the Criminal Code of R.O.C., assets forfeiture is one of the accessory punishments. However, it is all regarded as the nature of criminal punishment and security measures in both of theories or practices, even more recently regarded as “similar to the restitution of improper benefit claim”. The legal nature of assets forfeiture has the function of instructing to define the boundary of punishment, therefore, this article is based on comparing approach to explore our legal system and based on reviewing the controversy issues of “should be net cost” in theory and practice, to clarify the practical application in the regard. |
本系統中英文摘要資訊取自各篇刊載內容。