Saturday, February 21, 2009

J.Y. Interpretation 655




Original post by www.taiwanlawresources.com

On February 20, 2009 the Justices of the Constitutional Court issued J.Y. Interpretation 655, regarding the Certified Bookkeepers Act, it states:


96.7.11修正之記帳士法第2條第2項違憲?

記帳士係專門職業人員,依憲法第八十六條第二款規定,其執業資格應經考試院依法考選之。記帳士法第二條第二項之規定,使未經考試院依法考試及格之記帳及報稅代理業務人取得與經依法考選為記帳士者相同之資格,有違上開憲法規定之意旨,應自本解釋公布之日起失其效力。





655 Press Release
林大法官子儀提出Concurring in Part
李大法官震山提出Concurring
葉大法官百修提出Concurring
許大法官玉秀提出Dissenting
陳大法官新民提出Dissenting

Constitution
Certified Bookkeepers Act

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