The Administrative Court Organization Act Article 15-3
When any of the supreme administrative courts reviews a trial case, if the judgment-based legal opinion is deemed, after a review, significant in general principle, reasons should be stated in a ruling, and the case should be submitted to the Grand Chamber for adjudication.
中文原文 行政法院組織法第15-3條
最高行政法院各庭審理事件，經評議後認採為裁判基礎之法律見解具有原則重要性，得以裁定敘明理由，提案予大法庭裁判。