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(圖/ Unsplash) 隨著住宅市場買氣升溫，許多大樓社區頻繁出現房仲帶看人潮，使用大廳、電梯等公共設施日益頻繁，不僅影響環境清潔，也引發住戶對公平負擔的關切。部分社區管委會據此決議向房仲每次收取一定金額的清潔費，引發「是否有權收費」與「是否應課稅」的法律與稅務爭議。 華廈模型 (圖/ Unsplash) 根據《公寓大廈管理條例》第23條，建築物共用部分的使用與收益，若無規約或區權會特別約定，原則上不得任意限制或收費。然而，實務判決已出現認可的案例。臺南地方法院106年度判決指出，若社區規約中有授權管委會對未盡事宜制定管理辦法，則收費行為並不違法，且若目的在於維護社區秩序、執行安全與環境管理職責，亦屬正當。...
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