我國稅務訴訟案件繫屬於行政法院，並佔行政法院約四成左右。因此若能達成稅務訴訟案件訴訟經濟之效果，對行政法院或訴訟代理人而言均相當重要。惟欲使法官清楚訴訟代理人對稅務案件的陳述重點需要某程度的訴訟技巧，才能配合法院達成訴訟經濟，並且達到會計事務所替當事人妥適處理個案的目標。本論文藉由重要議題之問卷訪問，尋求訴訟代理人律師及會計師與法官間順利溝通的平臺。本論文以法院行政救濟實務為主要討論架構，篩選數個重要議題，例如稅務訴訟案件個案須認定與查證何事項（包含會影響法官形成心證之因素、稅務訴訟案件之舉證責任及稅務訴訟案件法律適用與法律解釋方式等），並針對個案內容訴狀之撰寫方式，依照法院審究重點方向，以理則學的邏輯論述方式，討論稅務訴訟案件之形式與實體應著重之內涵，目的在提供實務界行政訴訟之訴訟代理人參考，以利進行稅務訴訟案件。 本文文末另對稅務行政訴訟制度提出改革建議，諸如：增設訴訟輔導科以便利人民行使訴訟權；並為達成訴訟經濟，法官與稅務訴訟代理人均加強稅法會計知識之專業訓練課程；建議設置專業稅務訴訟法院與研議專家參審制等，作為改進稅務行政訴訟制度之參考。 / Tax litigation is in the administrative court in Taiwan, and occupies the administrative court approximately about 40%. If we can achieve effect of the tax affairs lawsuit economy, it is quite important to the administrative court or the legal representative (including lawyer and certified public accountant). We wants to achieve the lawsuit economy, and achieves the goal of the Public accounting firms for the litigant case, must let judges clear legal representative statements’ key point of the tax cases, those need lawsuit skill. This essay aim to those important topic to design questionnaire, By judges、attorney at law and accountant fill in the questionnaire, seeks between legal representative (attorney at law and accountant) and judge the communication platform. The thesis select several important topics, discuss composition in view of the case content, as well as the court investigates the key direction and how to using the logical elaboration way to describe dispute issues. In order to help judge and legal representative carries on the tax litigation cases. Finally this paper puts forward the reform proposal of tax administrative lawsuit legal system, such as: establishment Tax administrative lawsuit counseling branch, specialist training curriculum of Tax and accounting, the suggestion establishment specialized lawsuit court, the expert participates in the trial……etc.

A presente dissertação tem como objetivo apresentar um breve diagnóstico da litigiosidade repetitiva e como o sistema processual propôs alternativas para o seu gerenciamento. Inicialmente, verificou-se que a mudança de paradigma para que o acesso à justiça se tornasse coletivo contribuiu, de forma decisiva, para o aumento da litigiosidade, tornando-se necessária a distinção entre as demandas individuais e coletivas, que passaram a conviver com as demandas repetitivas, e com elas a dividir os mesmos instrumentos processuais, adaptando-os diante da ausência de um microssistema processual próprio. Neste contexto, buscou-se analisar os principais aspectos das ações coletivas, com ênfase naqueles que se apresentaram como óbices à sua eficiência em resolver os conflitos de massa, destacando-se a inexistência de litispendência entre as ações coletivas e individuais, a suspensão opcional do processo individual, a legitimação ope legis para a propositura de ações coletivas, a coisa julgada erga omnes secundum eventum probationis ou secundum eventum litis e as razões que levaram à proibição do uso das ações coletivas quanto a matérias naturalmente candidatas à litigiosidade repetitiva. Paralelamente às ações coletivas, verificou-se que o sistema também buscou gerenciar as demandas repetitivas através de mecanismos processuais, ao proporcionar técnicas de julgamentos que pudessem gerar efeitos a múltiplas demandas individuais que tratassem da mesma controvérsia fática ou jurídica, com o intuito de consolidar a jurisprudência, mas também acelerar os julgamentos, de modo a atingir os vetores valorativos da igualdade, efetividade e segurança jurídica. Buscou-se ainda, contextualizar a questão em uma perspectiva de direito comparado, apresentando as novas técnicas processuais que também surgiram como alternativas às ações coletivas, especificadamente o instituto de origem alemã, que inspirou o Incidente de Resolução de Demandas Repetitivas no Projeto do Novo Código de Processo Civil brasileiro, o Musterverfahren, assim como outros paradigmas nos sistemas norte-americano (Class Actions), inglês (Group Litigation Order), italiano (Azione Collettiva Risarcitoria) e português (Regime Processual Experimental).Por fim, buscou-se apresentar os principais aspectos do Incidente de Resolução de Demandas Repetitivas, enquanto novo instrumento processual que surge como mais uma tentativa de conter o avanço da litigiosidade de massa que sobrecarrega o Poder Judiciário. / The instant dissertation aims to present a brief diagnosis of repetitive litigation, and of how the civil procedure system proposed alternatives to contain it. At first, it was possible to verify that a change to paradigm in order to make the access to justice collective decisively contributed to an increase in litigation, which made the distinction between individual and collective claims necessary, once they coexisted with repetitive claims and shared the same procedural instruments, adapting them in view of the absence of an own procedural micro system. Hence, this study was intended to analyze the main aspects of collective lawsuits, emphasizing the ones presented as obstacles to its efficiency to solve mass conflicts, and highlighting the absence of lis pendens among collective and individual lawsuits, the optional suspension of the individual lawsuit, the ope legis legitimacy to file collective lawsuits, the res judicata erga omnes secundum eventum probationis or res judicata secundum eventum litis and the reasons which led to the prohibition to use collective lawsuits concerning matters naturally prone to repetitive litigation. In addition to collective lawsuits, it was possible to verify that the system also sought to manage repetitive claims through procedural mechanisms, while providing techniques for judgment, which could have effects on multiple individual claims concerning the same legal or factual controversy, with the aim of consolidating precedents, in addition to expediting the decisions, in order to attain equality, effectiveness and legal certainty. Furthermore, this work sought to contextualize the issue within a comparative law perspective, presenting the new procedural techniques which have also arisen as alternatives to collective lawsuits, specifically the German institute Musterverfahren - which inspired the Incidental Motion to Settle Repetitive Litigation (Incidente de Resolução de Demandas Repetitivas) in the Project for the New Brazilian Civil Procedure Code, as well as other paradigms in the North American (Class Actions), British (Group Litigation Order), Italian (Azione Collettiva Risarcitoria ) and Portuguese (Regime Processual Experimental) systems. Finally, this work sought to present the main aspects of the Incidental Motion to Settle Repetitive Litigation (Incidente de Resolução de Demandas Repetitivas), as a new procedural instrument arising as an additional attempt to contain the increase of the mass litigation that burdens the Judiciary.

O objetivo deste estudo é investigar a tutela coletiva dos interesses individuais homogêneos com a finalidade de mostrar como se comportam em juízo, como se adaptam aos instrumentos processuais existentes e quando a sua defesa judicial é possível, conveniente e necessária. O estudo começa da pesquisa sobre as características dos próprios interesses, passa pela crítica dos atributos da sua tutela coletiva e procura aplicar os resultados dessa investigação aos problemas antigos e atuais que mais têm dificultado a sua proteção jurisdicional. O trabalho foi delimitado pela perspectiva da coletividade, titular dos interesses individuais homogêneos, colocada no polo ativo do processo coletivo, no procedimento comum. A metodologia de trabalho utilizada constituiu-se de leitura, análise, resumo, interpretação, sistematização e compilação de textos, livros e revistas periódicas dedicados ao tema, além de relatórios e documentos pertinentes aos assuntos tratados, incluindo os disponíveis na rede mundial de computadores (Internet). Os interesses individuais homogêneos, sem perder sua essência individual, possuem uma dimensão coletiva que lhes aproxima dos demais interesses coletivos, que não se adaptam com facilidade aos instrumentos processuais criados para a jurisdição singular. A sua tutela coletiva é possível quando existir um núcleo homogêneo, sua principal característica; útil quando a lesão causada a esses interesses puder ser demonstrada sem questionar a própria existência desse núcleo; conveniente quando a sua relevância social e as dificuldades de acesso à justiça assim exigirem. Alguns dos principais problemas enfrentados pela tutela coletiva de interesses individuais homogêneos não têm solução com base na legislação vigente, nem são contemplados nas propostas de alteração atualmente em discussão. A legitimação do Ministério Público para a propositura de ação coletiva para defesa de interesses individuais homogêneos decorre de expressa previsão legal dessa legitimidade, da indisponibilidade do interesse ou da sua relevância social, não se estendendo à execução em favor de particulares. É possível o controle de constitucionalidade em ação coletiva, desde que com efeitos concretos e sujeito a recurso extraordinário. / The purpose of this study is to investigate the class action for damages in order to show how they behave in court, as they adapt to existing procedural tools and when their legal defense is possible, desirable and necessary. It departs from research on the characteristics of the interests, is critical of the attributes of its class treatment and seeks to apply the results of that research to ancient and current problems that have hampered its most court protection. The work was limited by the plaintiff class action and by the common procedure. The methodology used was the work of reading, analysis, summary, interpretation, and systematic compilation of texts, books, periodicals and magazines devoted to the subject, in addition to reports and documents relevant to the matters discussed, including those available on the World Wide Web (Internet). Individual interests commons to a class, without losing its essence individual, have a collective dimension to them approaching other collective interests, which do not adapt easily to the procedural tools created for the individual jurisdiction. Their collective protection by class action is possible when there is a homogenous core, its main feature; is useful when the damage caused to those interests can be demonstrated without question the very existence of that core; and is convenient when its social relevance and the difficulties of access to justice thus require. Some of the main problems faced by the class action for damages do not have solution based on current brazilian legislation, or are contemplated in the draft amendment under discussion. The legitimacy of the public attorney for the commencement of class action for damages follows express provision of legal authorization to this effect, the unavailability of interest or of its social relevance, and it is not extending the implementation in favor of individuals. It is possible the judicial review in class action, provided with practical effects and subject to special appeal.

Direito processual civil, Mediação e conciliação, Reforma judiciária / The proliferation of individual claims repeating factual and/or legal matters have inspired procedural reforms aimed at the standardization of judgments, the consolidation of precedents and the collectivization of individual claims and searching for effectiveness and legal certainty. Another important response to this repeated litigation is the promotion of consensual dispute resolution, especially conciliation and mediation in the courts. This research investigates how consensual mechanisms are used by courts to deal with repeated litigation and which are the practices and techniques specifically aimed at repeated disputes. The characteristic elements of these repeated disputes are the similarity of the factual and/or legal arguments, the representativeness of the volume of claims and the fact that one of the parties litigates in similar disputes more often, while the other in involved in such type of cases only occasionally. These repeat players are known as the great litigants of the Judiciary, and enjoy certain advantages in terms of bargaining power, resources and information in view of their size and the frequency with which they are involved with similar cases. An empirical research was carried out court programs in Brazil and the United States to study the perceptions of the actors involved in the design and operation these programas on the issues raised. It was found that repeated litigation is a crucial part of court conciliation and mediation programs, influencing the role of the main stakeholders (parties, lawyers and conciliators/mediators), screening and case management practices, access conditions, specific techniques and the role played the Judiciary, who shall also act as manager, designer and institutional mediator. It is concluded that the structure of these programs and the role of those involved can be key factors for an adequate treatment of repeated disputes in the judicial context.

The partisan election of state judges and costly litigation make the civil justice system in the United States vulnerable because they undermine the values upon which the system was founded. The public’s trust that courts administer justice fairly and impartially is questioned by partisan elections funded by large corporations. Moreover, with the advent of electronically stored information, and the market’s control over the price of legal resources, access to the civil justice system is limited by wealth. This thesis seeks to address these problems and analyze the solutions that are most effective and comprehensive.

In this article, the author introduces us to the institution of third party funding and its future application in arbitration litigation. Third party funding allows the litigant’s costs can be funded. Moreover, he points out the problems that the third party financing has, and the implementation of rules to deal with this situation. Finally, there is a tendency to expand the duty of disclosure of the parties whether a third party is funding them. / En este artículo, el autor nos introduce a la institución del third party funding y su futura aplicación en los litigios arbitrales. El third party funding permite que los costos del litigante puedan ser financiados. Asimismo, señala los problemas que presenta el tercero financista, y la implementación de normas para afrontar esa situación. Finalmente, hay una tendencia de ampliar el deber de revelación de las partes sobre si se está siendo financiado por un tercero.

O objetivo deste estudo é investigar a tutela coletiva dos interesses individuais homogêneos com a finalidade de mostrar como se comportam em juízo, como se adaptam aos instrumentos processuais existentes e quando a sua defesa judicial é possível, conveniente e necessária. O estudo começa da pesquisa sobre as características dos próprios interesses, passa pela crítica dos atributos da sua tutela coletiva e procura aplicar os resultados dessa investigação aos problemas antigos e atuais que mais têm dificultado a sua proteção jurisdicional. O trabalho foi delimitado pela perspectiva da coletividade, titular dos interesses individuais homogêneos, colocada no polo ativo do processo coletivo, no procedimento comum. A metodologia de trabalho utilizada constituiu-se de leitura, análise, resumo, interpretação, sistematização e compilação de textos, livros e revistas periódicas dedicados ao tema, além de relatórios e documentos pertinentes aos assuntos tratados, incluindo os disponíveis na rede mundial de computadores (Internet). Os interesses individuais homogêneos, sem perder sua essência individual, possuem uma dimensão coletiva que lhes aproxima dos demais interesses coletivos, que não se adaptam com facilidade aos instrumentos processuais criados para a jurisdição singular. A sua tutela coletiva é possível quando existir um núcleo homogêneo, sua principal característica; útil quando a lesão causada a esses interesses puder ser demonstrada sem questionar a própria existência desse núcleo; conveniente quando a sua relevância social e as dificuldades de acesso à justiça assim exigirem. Alguns dos principais problemas enfrentados pela tutela coletiva de interesses individuais homogêneos não têm solução com base na legislação vigente, nem são contemplados nas propostas de alteração atualmente em discussão. A legitimação do Ministério Público para a propositura de ação coletiva para defesa de interesses individuais homogêneos decorre de expressa previsão legal dessa legitimidade, da indisponibilidade do interesse ou da sua relevância social, não se estendendo à execução em favor de particulares. É possível o controle de constitucionalidade em ação coletiva, desde que com efeitos concretos e sujeito a recurso extraordinário. / The purpose of this study is to investigate the class action for damages in order to show how they behave in court, as they adapt to existing procedural tools and when their legal defense is possible, desirable and necessary. It departs from research on the characteristics of the interests, is critical of the attributes of its class treatment and seeks to apply the results of that research to ancient and current problems that have hampered its most court protection. The work was limited by the plaintiff class action and by the common procedure. The methodology used was the work of reading, analysis, summary, interpretation, and systematic compilation of texts, books, periodicals and magazines devoted to the subject, in addition to reports and documents relevant to the matters discussed, including those available on the World Wide Web (Internet). Individual interests commons to a class, without losing its essence individual, have a collective dimension to them approaching other collective interests, which do not adapt easily to the procedural tools created for the individual jurisdiction. Their collective protection by class action is possible when there is a homogenous core, its main feature; is useful when the damage caused to those interests can be demonstrated without question the very existence of that core; and is convenient when its social relevance and the difficulties of access to justice thus require. Some of the main problems faced by the class action for damages do not have solution based on current brazilian legislation, or are contemplated in the draft amendment under discussion. The legitimacy of the public attorney for the commencement of class action for damages follows express provision of legal authorization to this effect, the unavailability of interest or of its social relevance, and it is not extending the implementation in favor of individuals. It is possible the judicial review in class action, provided with practical effects and subject to special appeal.

Direito processual civil, Mediação e conciliação, Reforma judiciária / The proliferation of individual claims repeating factual and/or legal matters have inspired procedural reforms aimed at the standardization of judgments, the consolidation of precedents and the collectivization of individual claims and searching for effectiveness and legal certainty. Another important response to this repeated litigation is the promotion of consensual dispute resolution, especially conciliation and mediation in the courts. This research investigates how consensual mechanisms are used by courts to deal with repeated litigation and which are the practices and techniques specifically aimed at repeated disputes. The characteristic elements of these repeated disputes are the similarity of the factual and/or legal arguments, the representativeness of the volume of claims and the fact that one of the parties litigates in similar disputes more often, while the other in involved in such type of cases only occasionally. These repeat players are known as the great litigants of the Judiciary, and enjoy certain advantages in terms of bargaining power, resources and information in view of their size and the frequency with which they are involved with similar cases. An empirical research was carried out court programs in Brazil and the United States to study the perceptions of the actors involved in the design and operation these programas on the issues raised. It was found that repeated litigation is a crucial part of court conciliation and mediation programs, influencing the role of the main stakeholders (parties, lawyers and conciliators/mediators), screening and case management practices, access conditions, specific techniques and the role played the Judiciary, who shall also act as manager, designer and institutional mediator. It is concluded that the structure of these programs and the role of those involved can be key factors for an adequate treatment of repeated disputes in the judicial context.

本研究探討影響法官對於會計鑑定意見採納程度之因素。本文以2000年至2016年間有關會計鑑定之民事訴訟判決書為研究樣本，分別就鑑定人之身分(係機關或個人)、鑑定人是否具名及是否到庭陳述、鑑定人之選任方式等特性，探討其與法官對會計鑑定意見採納程度是否存在關聯性。實證結果顯示，鑑定人具有身分為機關、採具名方式提供意見，以及係由兩造合意選任等特性，與法官採納程度存在正向關聯性；鑑定人到庭陳述則與法官對鑑定意見的採納程度不存在顯著關聯性。 / This study examines the determinants of judges’ adoption of opinions provided by forensic accounting experts in civil litigation cases. Based on a sample of verdicts over the period of 2000 to 2016 issued by judges, this study empirically investigates the association between features of forensic accounting experts (whether the experts performing their services on behalf of their institutes, providing signed statements of opinion on forensic findings, being appointed on a consensus from plaintiffs and defendants, or making appearance in court) and the opinion adoption behavior of the judges (whether the forensic findings are fully adopted, partly adopted or completely refuted by the judge) resided in Taiwan district courts and high courts. The empirical results show that cases with forensic accounting experts performing their services on behalf of their institutes, providing singed opinion statements and appointed by both parties of the litigation are positively associated with the a more positive opinion adoption behavior of judges. However, this study fails to find a significant association between whether the forensic accounting experts would make their appearance in court and the opinion adoption behavior of the judges.

Ce travail a tenté de dresser une cartographie de l'utilisation par le juge de l'OMC et l'arbitre de l'investissement de l'argument juridique fondé sur le droit non écrit. Le discours juridictionnel est considéré dans une perspective métathéorique et le droit non écrit a été étudié en tant que structure discursive au sens foucaldien du terme. En prenant comme point de départ la thèse de Martti Koskennicmi, il est soutenu que le discours juridictionnel fondé sur le droit non écrit est caractérisé par des oppositions binaires, propres au droit international libéral. Aussi ce discours oscille-t-il entre deux pôles : celui de l'apologie et celui de l'utopie. Ce balancement est résumé, dans ce travail, par l'emploi de deux concepts qui représentent les deux extrémités du spectre : la banalisation et la systématisation. Dans une logique de banalisation, le juge ancre son espace normatif dans le droit international général pour y ancrer sa légitimité. La banalisation de son espace normatif particulier reflète la volonté du juge de s'aligner sur les structures de pouvoir du droit international général. Il a été démontré, dans cette optique, que le juge de l'OMC, tout comme l'arbitre d'investissement, a banalisé à dessein la nature de son espace normatif ainsi que sa fonction juridictionnelle. Un deuxième registre linguistique employé par le juge est celui de la systématisation. Dans ce contexte, le juge utilise moins le droit non écrit pour ancrer son espace normatif dans le droit international général que pour construire une certaine unité interne au régime. Le langage de systématisation a pour effet ultime de renforcer la logique néolibérale sur laquelle le régime est bâti. / The thesis has attempted to sketch a cartography of the way the WTO judge and the investment arbitrator use the judicial argument based on unwritten Law. The general approach consisted in studying the judicial discourse from a metatheoretical perspective: unwritten law is studied as a discursive structure in the Foucauldian sense of the term. Taking Martti Koskenniemi's thesis as a starting point, it is maintained that the judicial discourse based on unwritten law is grounded on binary oppositions. It oscillates between two poles : the pole of apology and the pole of utopia. This oscillation is explained using two concepts, constituting the extremities of the spectrum: banalization and systematization. In the perspective of banalization, the judge grounds its normative space in general international law. Using this approach, the WTO judge and the investment arbitrator have banalized both the nature of their normative spaces and their own judicial function. The judge also uses the linguistic register of systematization. ln this context, unwritten law is used to construct the internal unity of the regime. The effect of the language of systematization is to generate a movement between consolidation of the unity of the regime and strengthening the embedded neoliberal bias thereof.