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March 2018

Since the rule of strict proof does not apply to the confiscation of criminal proceeds as it is not criminal penalty, free proof alone will be sufficient (Taiwan)

March 2018

If a land is used for the installation of a water tower in accordance with the Water Supply Law, the superficies shall be deemed to exist and this constitutes rightful occupancy, then the refusal to relocate the water tower to an inappropriate location is not an abuse of rights (Taiwan)

March 2018

The Legislative Yuan amended the Income Tax Law so that the income tax on an annual income below NT$408,000 will be exempt next year (Taiwan)

February 2018

A decision's violation of legal precedents under Article 9, Paragraph 1 of the Criminal Speedy Trial Law does not include violation of relevant legal precedents under Articles 377 through 379 and Article 393, Subparagraph 1 of the Code of Criminal Procedure by the gist of the second instance decision (Taiwan)

January 2018

The Code of Criminal Procedure was amended where a misdemeanor case in which a not-guilty first instance decision is overturned by a second instance guilty decision may be remedied on an exceptional basis by appealing to the third instance court (Taiwan)

January 2018

The period between the date of judgment by a lower court and the date the case becomes pending at a higher court shall be a period in which the statute of limitations continues (Taiwan)

January 2018

If more than three attorneys are retained in an administrative action, such retainer will not be effective, and if the administrative court still renders a substantive adjudication in a lawsuit represented in such manner, this will constitute the scenario where a party to the lawsuit is not legally represented (Taiwan)

December 2017

If a party cites a fact-finding reason in a criminal decision, the civil court shall indicate in its decision the reasons of its inner conviction as a result of its investigation of the facts determined in such criminal decision; otherwise, the court would be unlawful for insufficiency of grounds in its decision (Taiwan)

December 2017

A same-sex marriage registration lawsuit was rejected by the administrative court on the ground that a two-year period for legal amendment had not expired (Taiwan)

November 2017

The court shall investigate if the nature of a default penalty under a contract is predetermined damages or punitive damages and shall not reduce them merely based on the number of performance phases(Taiwan)
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