阙立婷 律师
总统以民国104年12月30日总统华总一义字第10400151551号令修正公布行政程序法第127、175条条文;并自公布尔日施行。
本次修正内容即修正第127条第3项与第4项规定,就授予利益之行政处分,其内容系提供一次或连续之金钱或可分物之给付者,经撤销、废止或条件成就而有溯及既往失效之情形时,受益人应返还因该处分所受领之给付,行政机关请求返还时,应以书面行政处分确认返还范围,并限期命受益人返还之,且此项行政处分未确定前,不得移送行政执行。
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