April 2018
Since the accused was tortured for confession before his statement was taken, the confession given during police interrogation shortly thereafer was resulted from a continuation of the pressure from improper police torture before the statement was drafted; and, therefore, such statement, which was not given out of arbitrariness, should be excluded (Taiwan)
April 2018
When handling an administrative enforcement case, if the enforcer can no longer identify the whereabouts of the obligor by other means, it may be deemed necessary, to the extent that the principle of proportionality is observed, to collect information such as the contact address and telephone number provided to a medical institution by the obligor when medical attention was sought (Taiwan)
April 2018
If a profit-seekingenterprise sells or falsely issues invoices to others as proof of purchase and fails to presentdocumentary evidence that substantiates the amount of income, a tax agency that cannot find data about the gains may assess the amount of income based on the behavior of issuing false invoices (Taiwan)
