Awards


News

2020 年 4 月 1 日

Improper medical treatment shall not be deemed as medical malpractice unless a causal link may be established between such improper treatment and the result (Taiwan)

Ankwei Chen The Taiwan High Court rendered the 107-Zai-Zi-7 Decision on December 19, 2019 (the “Decision”), in which it held that a medical practitioner may only be held liable for medical malpractice if a causal connection is established between the […]
2020 年 4 月 1 日

If a borrowed name contract is permitted, this will affect an insurer’s insurable risk and interest assessment; and, therefore, if an insurance contract is used as an object of such borrowed name contract, such contract should be deemed invalid for violation of public policy (Taiwan)

Debby Yu The Taiwan High Court rendered the 108-Shang-Zi-228 Decision of December 11, 2019 (hereinafter, the “Decision”) to deny the insurable interest asserted by the parties over an insurance contract based on a borrowed name contract. According to the facts […]
2020 年 4 月 1 日

Business taxes basically are value-added business taxes, and the balance of the output tax less the input tax as filed for the current period should serve as the payable or overpaid business tax amount for the current period without giving rise to the issue of double taxation (Taiwan)

Fang-Wei Lin The Supreme Administrative Court rendered the 108-Pan-586 Decision of December 19, 2019 (hereinafter, the “Decision”), holding that business taxes are value-added business taxes in principle, and the balance of the output tax less the input tax as filed […]
2020 年 4 月 1 日

If civil servants willfully or negligently violate the freedom or rights of the people in the performance of their duties and the exercise of government authority with actual damage to the parties, the state shall be liable for compensation (Taiwan)

Jhen-Yi Chen The Taiwan High Court rendered the 108-Shang-Guo-Geng-One-2 Decision of December 11, 2019 (hereinafter, the “Decision”), holding that if civil servants willfully or negligently violate the freedom or rights of the people in the performance of their duties and […]
2020 年 4 月 1 日

When a court investigates evidence at its own initiative, the parties should be given a chance to state their opinions. If this procedure is not followed and the results of evidence investigation are directly relied on as the basis for its judgment, the judgment would be legally defective (Taiwan)

Jenny Chen The Supreme Court rendered the 108-Tai-Shang-1542 Decision of October 30, 2019 (hereinafter, the “Decision”), holding that when a court investigates evidence at its own initiative, the parties should be given a chance to state their opinions; and if […]
2020 年 4 月 1 日

Interpretation on the scope of application claims in reference to embodiments and drawings in a specification should be based on the broadest reasonable interpretation at the time of application (Taiwan)

Luke Hung The Supreme Administrative Court rendered the 108-Pan-556 Decision of December 5, 2019 (hereinafter, the “Decision”), holding that interpretation on the scope of application claims in reference to embodiments and drawings in a specification should be based on the […]
2020 年 4 月 1 日

Civil Decisions and Arbitration Awards Rendered in Mainland China – Status of Enforcement in Taiwan and Cautions (Taiwan)

Teresa Huang and Yuki Chiang[1] In view of the growing trade exchanges between both sides of the Taiwan Strait and the increasing importance in cross-strait civil litigation and arbitration award cases, not only the substantive law involved in the cases […]
2020 年 3 月 20 日

Notice for the Payment of Business Taxes and Issuance of Cloud Invoices by Offshore E-commerce Operators (Taiwan)

Teresa Huang and Jhen-Yi Chen[1] I. Regulatory objectives and legal basis 1. In view of the prosperous development of online trading, it is increasingly common and frequent for domestic buyers (i.e., consumers) of Taiwan to use the Internet to purchase […]
 

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