Administrative Litigation Act Article 260
Unless otherwise provided, where original judgment is reversed, the Supreme Administrative Court shall remand the case to the High Administrative Court which entered the appealed judgment or transfer the case to other High Administrative Courts.Where a case is remanded or transferred by a judgment as provided in the preceding Paragraph, detailed instructions shall be given with respect to the matters to be investigated by the High Administrative Court.The High Administrative Court to which the case is remanded or transferred shall enter a judgment based on the legal conclusions made by the Supreme Administrative Court as the reason for reversing the original judgment.
中文原文 行政訴訟法第260條
除別有規定外，經廢棄原判決者，最高行政法院應將該事件發回原高等行政法院或發交其他高等行政法院。
前項發回或發交判決，就高等行政法院應調查之事項，應詳予指示。
受發回或發交之高等行政法院，應以最高行政法院所為廢棄理由之法律上判斷為其判決基礎。
前項發回或發交判決，就高等行政法院應調查之事項，應詳予指示。
受發回或發交之高等行政法院，應以最高行政法院所為廢棄理由之法律上判斷為其判決基礎。