歐盟與臺灣間的關係在國際關係研究中可被視為一個特殊案例。儘管歐盟並未正式承認臺灣為主權國家，並持續遵循其「一個中國政策」，臺歐雙方近年來的合作仍顯著深化。無論是議會交流、日益增長的貿易與投資、戰略性產業合作、臺歐城市外交等，皆顯示即使缺乏正式外交關係，雙方仍能發展出具實質意義的合作。因此，本論文探討歐盟如何在外交不承認 (diplomatic non-recognition) 的條件下，與臺灣進行互動與交流。
本論文探討建構主義 (constructivism) 對臺歐互動之解釋相關性，並採用多層級治理 (multi-level governance) 之分析框架。研究方法採質性研究，包括文件分析、智庫報告及媒體資料分析，從超國家、國家、次國家三個治理層級，探討臺歐間的互動。同時本研究分析聚焦於規範性、經濟性、外交性三個面向，以辨識歐洲各層級組織的共同模式，爾或是重要差異。
研究結果顯示，歐盟並非以單一、一致的外交身份與臺灣互動，而是在不同制度的實體、組織中呈現明顯的對臺互動差異。譬如：歐洲議會採取所謂價值導向 (values-based) 的立場，持續將臺灣定位為民主且理念相近的夥伴，並積極倡議深化雙方合作。相較之下，歐洲執行委員會更加重視貿易、供應鏈韌性及經濟安全，同時在政治互動上維持較為審慎的態度。**立陶宛的例子則顯示，2020年至2024年間規範性承諾在其對臺政策中具有重要的解釋相關性，而在政府更迭及外部壓力增加後，其政策則轉向較為務實的取向。**另一方面，次國家層級的合作則說明，城市與地方政府為歐盟與臺灣關係提供了傳統外交之外的重要交流管道。
本論文最後指出，外交不承認並未完全阻礙歐盟與臺灣建立具實質意義的合作關係，反而促使雙方發展出更具彈性且非正式的互動模式，並可與傳統外交相互並行。透過多層級治理的分析視角，本研究指出，歐盟與臺灣關係是由不同制度權限與政治限制下的多元行動者共同形塑，而行動者各以獨特的方式在規範性承諾、戰略利益與經濟考量之間尋求平衡。研究結果進一步顯示，建構主義的解釋相關性會因不同的行動者與政治情境而有所差異。當規範理念、身份認同及共享理解在形塑互動中發揮重要作用時，建構主義的解釋較為相關，其中以歐洲議會以及2020年至2024年間的立陶宛為最明顯的例子。相較之下，在歐洲執行委員會以及較具功能性導向的次國家合作中，經濟、制度與戰略考量則提供了較具解釋力的觀點。

The relationship between the European Union and Taiwan presents an unusual case in international relations. Although the European Union does not formally recognise Taiwan as a sovereign state and continues to adhere to its One China Policy, cooperation between them has expanded considerably in recent years. Parliamentary exchanges, growing trade and investment, cooperation in strategic industries, and increasing contacts between European and Taiwanese cities all demonstrate that meaningful engagement can develop even in the absence of formal diplomatic relations. This thesis therefore examines how the European Union conducts its engagement with Taiwan under conditions of diplomatic non-recognition.
The thesis examines the relevance of constructivist explanations to EU-Taiwan engagement and applies multi-level governance as its analytical framework. Using qualitative methods, including document analysis, analysis of think tank reports, and media analysis, it examines EU-Taiwan engagement across the supranational, national, and subnational levels. The analysis focuses broadly on three dimensions of engagement: normative, economic, and diplomatic practice.
The findings show that the European Union does not approach Taiwan as a single, coherent diplomatic actor. Instead, engagement differs considerably between institutions and levels of governance. The European Parliament adopts the strongest value-based approach, consistently framing Taiwan as a democratic and like-minded partner while advocating deeper cooperation. The European Commission places greater emphasis on trade, supply-chain resilience, and economic security, while remaining considerably more cautious in its political engagement. The Lithuanian case at the member-state level illustrates the relevance of normative commitments during the 2020-2024 period, followed by a shift towards a more pragmatic approach after the change of government and increasing external pressure. Subnational cooperation demonstrates that cities and regional authorities provide additional channels through which relations with Taiwan can continue to develop.
The thesis concludes that diplomatic non-recognition has not prevented meaningful cooperation between the European Union and Taiwan. Rather, it has encouraged the development of flexible and informal forms of engagement that operate alongside traditional diplomacy. By analysing these interactions through a multi-level governance perspective, the research demonstrates that EU-Taiwan relations are shaped by actors operating under different institutional competences and political constraints, each balancing normative commitments with strategic and economic considerations in distinct ways. The findings further suggest that the explanatory relevance of constructivism varies across actors and contexts. Constructivist explanations are particularly relevant where normative ideas, identities, and shared understandings play an important role in shaping engagement, most notably in the European Parliament and in Lithuania during 2020-2024. In other cases, particularly at the European Commission and in more functionally oriented forms of subnational cooperation, economic, institutional, and strategic considerations provide stronger explanatory perspectives.

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