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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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(圖/ 高雄市政府都市發展局) 高雄市政府28日召開第134次都市計畫委員會，由副市長林欽榮主持，正式通過環狀輕軌及鐵路地下化鳳山計畫等重大建設的增額容積都市計畫變更案。此次修正對齊中央及五都規範，確保增額容積價值反映市場機制，並建立穩健財源，以優先挹注捷運黃線等重大建設。 (圖/ 高雄市政府都市發展局) 林欽榮指出，這次修正依據「都市計畫容積移轉實施辦法」、「高雄市審查容積移轉申請案件許可要點」及「都市計畫法高雄市施行細則」第24條之5辦理，主要將增額容積價金計算方式由公告土地現值改採市價查估，並增訂以公共設施保留地折抵價金的彈性機制，兼顧市場公允與政策落實。 (圖/ 高雄市政府都市發展局)...
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Executive Summary Europe 3-Chloro-2-Hydroxypropyl Trimethylammonium Chloride (CHPTAC) Market Size, Share, and Competitive Landscape CAGR Value The Europe 3-Chloro-2-Hydroxypropyl Trimethylammonium Chloride (CHPTAC) Market size was valued at USD 211.06 Million in 2024 and is expected to reach USD 322.16 Million by 2032, at a CAGR of 4.8% during the forecast period This Europe...
