2021 年 2 月 25 日

A Brief Introduction to the Criteria and Guidelines for Construction Extension (Taiwan)

Luke Hung I. Mechanisms for handling the delay and extension of a construction period From small private construction projects to large infrastructure projects, the completion schedule of a project is the main concern of the project owner.  If the project […]
2021 年 2 月 1 日

Opinions of the Supreme People’s Court on Strengthening Copyright Protection and Copyright-Related Rights (Mainland China)

Di Wu In order to effectively strengthen copyright protection in literature, arts and science, and to give full effect to the role of copyright cases in the regulation, guidance, promotion and protection of cultural development, the Supreme People’s Court issued […]
2021 年 2 月 1 日

Interpretation of the Supreme People’s Court on Issues Concerning the Application of Law in Food Safety Civil Disputes (I) (Mainland China)

Joyce Wen On December 8, 2020, the Supreme People’s Court issued its Interpretation on Issues Concerning the Application of Law in Food Safety Civil Disputes (I) (the “Interpretation”).  The Interpretation contains 14 articles and addresses the determination of the entities […]
2021 年 2 月 1 日

Announcement of the Ministry of Finance and the State Taxation Administration on the Pre-tax Deduction of Advertising and Business Promotion Expenses (Mainland China)

Joyce Wen The Ministry of Finance and the State Taxation Administration issued the Announcement on the Pre-tax Deduction of Advertising and Business Promotion Expenses (the “Announcement”) on November 27, 2020.  The Announcement is effective from January 1, 2021 to December […]
2021 年 2 月 1 日

Copyright Law (Mainland China)

Jolene Chen On November 11, 2020, the 23rd Session of the Standing Committee of the 13th National People’s Congress adopted the Third Amendment to the Decision on Amending the Copyright Law of the People’s Republic of China.  The third amendment […]
2021 年 2 月 1 日

Circular of the Ministry of Civil Affairs on the Full Implementation of the Marriage Registration Provisions in the Civil Code of the People’s Republic of China (Mainland China)

Karl Zhang On November 24, 2020, the Ministry of Civil Affairs issued the Circular on the Full Implementation of the Marriage Registration Provisions in the Civil Code of the People’s Republic of China (hereinafter, the “Circular”), which came into effect […]
2021 年 2 月 1 日

The concurrence issue of the offense of illegally using the personal data, the offense of using forged private documents and the offense of fraud (Taiwan)

Yuki Chiang The Taiwan High Court rendered the 109-Shang-Su-zi-2966 Decision on October 8, 2020 (hereinafter, the “Decision”), holding that if one’s personal data are used without consent to apply for a credit card, and the credit card is used in […]
2021 年 2 月 1 日

A company may exercise the right of disgorgement if directors fail to explain to the shareholders’ meeting and obtain its approval of the material content of an act done for themselves or on behalf of another person engaged within the scope of the company’s business. In case of any damage to the company in consequence of such act, the company may seek compensation in accordance with Article 544 of the Civil Code (Taiwan)

Angela Wu The Supreme Court rendered the 109-Tai-Shang-273 Decision of October 8, 2020 (hereinafter, the “Decision”), holding that a company may exercise the right of disgorgement if directors fail to explain to the shareholders’ meeting and obtain its approval of […]
2021 年 2 月 1 日

If a worker on leave without pay applies for reinstatement, the employer should not arbitrarily reject the application under the principle of good faith, and if the responsibility of the reinstated employee is increased by contract, the contract will be obviously unfair and invalid under Article 247-1 of the Civil Code (Taiwan)

Sally Yang The Supreme Court rendered the 109-Tai-Shang-1753 Decision of August 31, 2020 (hereinafter, the “Decision”), holding that if a worker “on leave without pay” applies for reinstatement, the employer should not arbitrarily reject the application under the principle of […]
2021 年 2 月 1 日

Termination of the labor contract by the employer in accordance with Article 11, Subparagraph 5 of the Labor Standards Law is permitted only if the employee is unable to achieve the economic purposes desired by the employer and this situation still cannot be improved after various means are employed (Taiwan)

Sally Yang The Supreme Court rendered the 109-Tai-Shang-1516 Decision of August 13, 2020 (hereinafter, the “Decision”), holding that the termination of the labor contract by the employer in accordance with Article 11, Subparagraph 5 of the Labor Standards Law is […]
2021 年 2 月 1 日

While the insurer is not liable to pay for the pre-existing conditions of the insured, it remains liable for illnesses that occurred during the insurance coverage period (Taiwan)

Ankwei Chen On September 29, 2020, the Supreme Court rendered the 108-Tai-Shang-2362 Decision of September 29, 2020 (the “Decision”), in which it held that an insured can still enter into a health insurance contract while sick or  pregnant, and while […]
2021 年 2 月 1 日

A prohibited drug must be a drug stipulated under the Pharmaceutical Affairs Law (Taiwan)

Elva Chuang The Taichung Branch of the Taiwan High Court rendered the 109-Shang-Su-1298 Decision (hereinafter, the “Decision”), holding that pursuant to Article 22, Paragraph 2 of the Pharmaceutical Affairs Law, a prohibited drug must be a drug stipulated under the […]
2021 年 2 月 1 日

The tax assessment period for supplemental land value increment taxes shall be governed by Article 21, Paragraph 1 of the Tax Collection Law (Taiwan)

Tiffany Hsiao The Supreme Administrative Court rendered the 109-Pan-459-Zi Decision of September 3, 2020 (hereinafter, the “Decision”), holding that a tax agency has discretionary authority over, and is not bound by, the evidentiary weight of a certificate evidencing agricultural use […]
2021 年 2 月 1 日

Since administrative and civil actions are two different trial systems, an administrative court can determine on its own the facts of a case and is not bound by civil courts (Taiwan)

Oli Wong The Supreme Administrative Court rendered the 109-Pan-442-Zi Decision of August 20, 2020 (hereinafter, the “Decision”) holding that since administrative and civil actions are two different trial systems, an administrative court can determine on its own the facts of […]
2021 年 2 月 1 日

If a witness was indeed present and can testify to a fact, even if s/he is an interested party to a party, the adoption of his or her testimony shall still be determined at the discretion of the trial court (Taiwan)

Nora Shih On August 12, 2020, the Supreme Court handed down the 2020-Tai-Shang-1012 Decision of August 12, 2020 (hereinafter, the “Decision”), holding that if a witness was indeed present and can testify to a fact, even if s/he is an […]
2021 年 2 月 1 日

If an actor obtains the evidence of the facts relied on for his/her complaint, tip or report in advance through reasonable verification and objectively believes in the facts so verified when filing a complaint, tip or report, the actor should not be held liable for the offense of malicious accusation (Taiwan)

Frank Sun The Supreme Court rendered the 109-Tai-Shang-4070 Decision of September 10, 2020 (hereinafter, the “Decision”), holding that if an actor obtains the evidence of the facts relied on for his/her complaint, tip or report in advance through reasonable verification […]
2021 年 2 月 1 日

If the third party obviously knows or is expected to know that the apparent agent has no right of agency, the act with apparent agent ismalicious or negligent, the principal is exempt from the same liability as the authorizer (Taiwan)

Jenny Chen The Supreme Court rendered the 109-Tai-Shang-234 Decision of September 10, 2020 (hereinafter, the “Decision”), holding that if the third party obviously knows or is expected to know that the apparent agent has no right of agency, the act […]
2021 年 2 月 1 日

(Too) Big Tech? Google Coming Under Fire (Taiwan)

Ankwei Chen The US Department of Justice (DOJ) filed a complaint (“Complaint”) against Google at the US District Court for the District of Columbia on October 20, 2020, in which it alleged Google of unlawfully maintaining a monopoly in search […]
2021 年 2 月 1 日

The scope of the lawful exploitation of a work under Article 12, Paragraph 3 of the Copyright Law which provides that the commissioning party may exploit the work, should be determined by the purposes of the commission or of the contract (Taiwan)

Albert Yen The Supreme Court rendered the 109-Tai Shang-3948 Decision of September 17, 2020 (hereinafter, the “Decision”), holding that the scope of the lawful exploitation of a work under Article 12, Paragraph 3 of the Copyright Law which provides that […]
2021 年 1 月 21 日

Summary of Laws Relating to Personal Information Protection (Mainland China)

Joyce Wen[1] In the era of big data, while data and information bring convenience to our life, the issue of personal information leakage is also becoming more and more prominent.  This is why the protection of personal information has become […]
2021 年 1 月 1 日

Is my work still my work? Common Disputes and Precautions for Translation License Contracts (Taiwan)

Yuki Chiang[1] I. Introduction Exchanges of cultural creations and knowledge are some of the current irresistible trends of globalization.  In order to make their works available to a wider audience and expand their competitiveness and the influence of their works […]
2021 年 1 月 1 日

Whether an employer can unilaterally terminate the employment contract on the ground of corporate losses should be determined based on the company’s overall operation and management capacity (Taiwan)

Emily Chueh The Supreme Court rendered the 109-Tai-Shang-1518 Decision of July 23, 2020 (hereinafter, the “Decision”), holding that whether an employer can unilaterally terminate the employment contract on the ground of corporate losses should be determined based on the company’s […]
2021 年 1 月 1 日

A recent Supreme Court decision recognizes the policy value reserve of a life insurance is a right enjoyed by the policyholder against the insurer (Taiwan)

Elva Chuang There is no unanimous opinion among practitioners and scholars as to whether the policy value reserve under the in-force life insurance contract of the policyholder can be the subject of compulsory enforcement when the creditor seeks compulsory enforcement […]
2021 年 1 月 1 日

A consistent principle should be preferably followed for offsetting refundable taxes against tax arrears and for enforcing tax arrears (Taiwan)

Tiffany Hsiao The Supreme Administrative Court rendered the 109-Pan-374 Decision of July 9, 2020 (hereinafter, the “Decision”), holding that the purpose of offsetting refundable taxes against delinquent taxes is to replace compulsory enforcement, and a consistent principle should be preferably […]
2021 年 1 月 1 日

If the inadequacies in the installation or management of a publicly-owned public facility would normally result in damage, there is a causal relationship (Taiwan)

Angela Wu The Supreme Court rendered the 109-Tai-Shang-743 Decision of July 23, 2020 (hereinafter, the “Decision”), holding that if the inadequacies in the installation or management of a publicly-owned public facility would normally result in damage, there is a causal […]
2021 年 1 月 1 日

The set-off system is also applicable to a public law relationship, provided that the circumstances where private law claims may be recognized as an effective set-off in an administrative lawsuit are limited to those where the set-off effect becomes final or not disputed by the parties (Taiwan)

Nora Shih The Supreme Administrative Court rendered the 109-Pan-228 Decision of April 24, 2020 (hereinafter, the “Decision”), holding that the set-off system is also applicable to a public law relationship, provided that the circumstances where private law claims may be […]
2021 年 1 月 1 日

In case a criminal incidental civil lawsuit is transferred to the civil division pursuant to the ruling of the criminal division, if the civil division determines that the criteria under Article 487, Paragraph 1 of the Code of Criminal Procedure are not met, the civil division should allow the parties to pay the court fees in order to cure the deficiency of the complaint procedure (Taiwan)

Frank Sun On August 25, 109, the Civil Grand Chamber of the Supreme Court handed down the 108-Tai-Kang-Da-953 Ruling (hereinafter, the “Ruling”), holding that in case a criminal incidental civil lawsuit is transferred to the civil division pursuant to the […]
2021 年 1 月 1 日

Article 184 of the Civil Code shall also apply to a juristic person (Taiwan)

Oli Wong The Supreme Court rendered the 108-Tai-Shang-2035-Zi Decision of August 19, 2020 (hereinafter, the “Decision”), holding that Article 184 of the Civil Code shall also apply to a juristic person. According to the facts underlying this Decision, the Appellant […]
2021 年 1 月 1 日

The extension of fire caused by an act of arson is not separately discussed in Article 175 or Article 354 of the Criminal Code (Taiwan)

Jenny Chen The Tainan Branch of the Taiwan High Court rendered the 109-Shang-Su-391 Decision of July 30, 2020 (hereinafter, the “Decision”), holding that since the legal interest of a victim of arson is social and public safety and an act […]
2021 年 1 月 1 日

Decision of the Standing Committee of the National People’s Congress on Amending the Election Law of the People’s Republic of China for the National People’s Congress and the Local People’s Congresses at All Levels (Mainland China)

Jolene Chen On October 17, 2020, the Standing Committee of the National People’s Congress promulgated the Decision of the Standing Committee of the National People’s Congress on Amending the Election Law of the People’s Republic of China for the National […]