Lee, Tsai & Partners

April 30, 2019

If an invention whose patent rights have been granted is deemed in violation of the Patent Law, evidence may be submitted to the dedicated agency to invalidate the patent; and if the evidence is verified, a disposition that upholds the invalidation should certainly be rendered (Taiwan)

2019.1.10 Hsiao-Han Su The Supreme Administrative Court rendered the 108-Pan-12 Decision of January 10, 2019 (hereinafter, the “Decision”), holding that if an invention whose patent rights have been granted is deemed to be in violation of the Patent Law, evidence […]

April 30, 2019

Introduction of the Indirect Patent Infringement System (Taiwan)

2019.4.24 Hsiao-Han Su 1. Evolution of the concept of indirect patent infringement Patent rights are rights granted to the patentees or their lawful assignees who enjoy a monopolistic status granted by law due to such rights, which are highly exclusive […]

April 30, 2019

Amendments to the Notice for Telemarketing Business Handled by Insurers, Insurance Agency Companies and Insurance Broker Companies (Taiwan)

2019.2.11 Grace Chiang The Financial Supervisory Commission amended the Notice for Telemarketing Business Handled by Insurers and renamed it as the Notice for Telemarketing Business Handled by Insurers, Insurance Agency Companies and Insurance Broker Companies (hereinafter, the “Notice”), which came […]

April 30, 2019

The notes set forth in the requirements for notarized wills and dictated wills may be computer typed or prepared by an automated machine (Taiwan)

2019.2.13 Jhen-Yi Chen The Ministry of Justice issued the Fa-Lu-Zi 10803501680 Circular of February 13, 2019 (hereinafter, the “Circular”) to point out that the notes set forth in the requirements for notarized wills and dictated wills may be computer typed […]

April 30, 2019

A material defect in the first instance litigation procedure shall mean that there is a causal relationship between the violation of the litigation procedure and the contents of a court decision or that since the litigation procedure violates relevant requirements, it is not appropriate to serve as the basis for second instance’s arguments and the trial level system is maintained. In such situation, a second instance may reverse the judgement of a first instance and remand the case. (Taiwan)

2019.1.16 Oli Wong The Supreme Court rendered the 107-Tai-Shang-Zi-1690 Civil Decision (hereinafter, the “Decision”), holding that a material defect in the first instance litigation procedure shall mean that there is a causal relationship between the violation of the litigation procedure […]

April 30, 2019

The Judicial Yuan’s interpretation on application to the court for a certificate after the end of litigation or a ruling granting the registration of the fact of pending litigation is finally reversed or set aside (Taiwan)

2019.2.23 Jonathan Chao The Judicial Yuan issued the Yuan-Tai-Ting-Min-One-1080005368 Circular of February 23, 2019 (hereinafter, the “Circular”) to interpret matters relating to an application filed by a party or an interest party to the court for a certificate after the […]

April 30, 2019

Since the bonus for unused vacation paid by an employer for special leave based on a worker’s salary is by nature a salary for extended work hours, it should be included as an item for reported insured salary for labor insurance (Taiwan)

2019.2.11 Teresa Huang The Taichung High Administrative Court rendered the 107-Jian-Shang-35 Decision of February 11, 2019 (hereinafter, the “Decision”), holding that since the bonus for unused vacation paid by an employer for special leave based on a worker’s salary is […]

April 30, 2019

Interpretation on relevant requirements for the exemption of business taxes on revenues generated by schools from industry-academic cooperation (Taiwan)

2019.1.8 Tiffany Hsiao The Ministry of Finance issued the Tai-Cai-Shui-10700704180 Circular of January 8, 2019 (hereinafter, the “Circular”) to interpret the requirements for exempting business taxes on revenues generated by schools for industry-academic cooperation conducted in accordance with the subparagraphs […]

April 30, 2019

For parents who raise two children less than three years old at the same time, the father and mother may take parental leave concurrently (Taiwan)

2019.2.21 Sophia Tsai The Ministry of Labor issued the Lao-Dong-Tiao-Four-1080130174 Circular of February 21, 2019 (hereinafter, the “Circular”) to point out that for parents raising two children less than three years old at the same time, the father and mother […]

April 30, 2019

Whether the death of a worker is triggered by the employer’s long-term extension of the work hours of the worker and requirement that the employee should act as an employee and a dispatched worker at the same time in order to evade the daily and weekly work hour limit is an important offensive or defensive method and should be investigated and considered (Taiwan)

2019.1.30 Emily Chueh The Supreme Court rendered the 107-Tai-Shang-1946 Civil Decision of January 30, 2019 (hereinafter, the “Decision”), holding that whether the death of a worker is triggered by the employer’s long-term extension of the work hours of the worker […]

April 30, 2019

The Regulations for Controlling the Use of Non-urban Lands were amended to ease the restrictions on the installation of photovoltaic facilities on recreational lands (Taiwan)

2019.2.24 Sean Tsou The Ministry of the Interior promulgated the Partial Amendments to the Regulations for Controlling the Use of Non-urban Lands on Recreational Lands (hereinafter, the “Regulations”) and Schedule I to Article 6 of the Regulations via the Nei-Shou-Zhong-Ban-Di-1080260590 […]

April 30, 2019

If employees habitually store drawings created in the course of their work in their personal hard drives, even though some of the files are saved backed to the company’s computers and defective files are deleted in the course of design, it is hard to identify that employees have the subjective criminal intent to destroy the computer electromagnetic records of others without valid reasons (Taiwan)

2018.11.28 Nora Shih The Intellectual Property Court rendered the 107-Xing-Zhi-Shang-Su-31 Criminal Decision of November 28, 2018 (hereinafter, the “Decision”), holding that if employees habitually store drawings created in the course of their work in their personal hard drives, even though […]

April 30, 2019

If the share price of a publicly offered company falls after false financial report information is disclosed, the investors will sustain losses due to share price depreciation, and this has nothing to do with whether the company actually has sustained any damage or if its financial reports are re-prepared (Taiwan)

2018.11.28 Fang-Wei Lin The Supreme Court rendered the 106-Tai-Shang-2513 Civil Decision of November 28, 2018 (hereinafter, the “Decision”), holding that if the share price of a publicly offered company falls after false financial report information is disclosed, the investors will […]

April 30, 2019

Whether a leased land agreed not to be leased for farming or construction may be subject to compulsory enforcement if it is not returned upon expiration under Article 13, Paragraph 1, Subparagraph 4 of the Notary Law should depend on the purposes of use of the leased object and the provisions of the contract (Taiwan)

2018.12.10 Luke Hung The Civil Department of the Judicial Yuan issued the Ting-Min-Three-1070031456 Circular of December 10, 2018 (hereinafter, the “Circular”) to interpret the issue of whether a leased land agreed not to be provided for farming or construction purposes […]

March 31, 2019

In case it is indeed true that a defendant fails to appear in court on a trial date for reasons not attributable to the defendant, even if the defendant fails to notify the court in advance or in time to the extent that the court unwittingly renders a default judgment, the procedure followed by the court would still be unlawful (Taiwan)

2019.1.17 Oli Wong The Supreme Court rendered the 108-Tai-Shang-Zi 172 Criminal Decision of January 17, 2019 (hereinafter, the “Decision”), holding that in case it is indeed true that a defendant fails to appear in court on a trial date for […]

March 31, 2019

In case of any beneficial cost defrayed by a lessee for a leased object, if the lessor is aware of such cost but does not object, such cost shall be reimbursed upon termination of the lease to the extent that the reimbursement shall be limited to the current increased value (Taiwan)

2018.12.26 Emily Chueh The Supreme Court pointed out in the 107-Tai-Shang-1401 Civil Decision of December 26, 2018 (hereinafter, the “Decision”), holding that in case of any beneficial cost defrayed by a lessee for a leased object, if the lessor is […]

March 31, 2019

Analysis of Economic Substance Legislation in Tax Havens – Focused on the Legal Regime of the Cayman Islands (Taiwan)

2019.3.22 Nora Shih Until now since the end of 2018, governments of tax haven jurisdictions have successively introduced legislation relating to economic substance, which requires that if enterprises within the scope of law seek to engage in statutory business, they […]

March 31, 2019

Since the law does not specifically provide that people from mainland China may apply to enter Taiwan for litigation reason, the litigation procedure should be erroneous as the original trial court rendered a default judgment at discretion on the ground that the mainland China citizen had failed to appear on the date of oral arguments after being lawfully notified (Taiwan)

2018.10.12 Elva Chuang The Supreme Administrative Court rendered in the 107-Pan-602 Decision of October 12, 2018 (hereinafter, the “Decision”), holding that since the law does not specifically provides that people from mainland China may apply to enter Taiwan for litigation, […]

March 31, 2019

Opinions of the Supreme People’s Court, the Supreme People’s Procuratorate and the Ministry of Public Security on Handling Illegal Fundraising Criminal Cases (Mainland China)

2019.1.30 Di Wu The Supreme People’s Court, the Supreme People’s Procuratorate and the Ministry of Public Security recently put forward the Opinions on the Handling of Illegal Fundraising Criminal Cases ( the “Opinions”) to explain the legal basis for determining […]

March 31, 2019

To determine if a work is plagiarized, it is also necessary to consider the quality and quantity of exploitation; and even in the absence of massive plagiarism, if the plagiarized portions are essential or important cores, infringement is still constituted (Taiwan)

2018.11.7 Sean Liu The Supreme Court rendered the 106-Tai-Shang-2673 Civil Decision of November 7, 2018 (hereinafter, the “Decision”), holding that under Article 7, Paragraph 1 of the Copyright Law, compilation works of authorship which involve the selection and compilation of […]

March 31, 2019

Provisions on the Supervision and Administration of Safety in Maritime Transport of Solid Bulk Cargo (Mainland China)

2019.1.28 Di Wu The Ministry of Transport recently issued the Provisions on the Supervision and Administration of Safety in Maritime Transport of Solid Bulk Cargo (the “Provisions”) to set out the general provisions, report management, administration of operations, personnel protection, […]

March 31, 2019

The use of a “voting agreement” to stipulate chairman, director and supervisor candidates should be invalid (Taiwan)

2018.10.23 Grace Chiang The Taiwan High Court rendered the 107-Chung-Shang-402 Civil Decision of October 23, 2018 (hereinafter, the “Decision”), holding that the use of a “voting agreement” to stipulate chairman, director and supervisor candidates should be invalid. The Appellant in […]

March 31, 2019

Circular of the State Council on Issuing the Notification on the Implementation Plan for National Vocational Education Reform (Mainland China)

2019.1.24 Di Wu Recently, the State Council issued a circular to announce the Implementation Plan for National Vocational Education Reform (the “Plan”). The Plan primarily covers the improvement of the vocational education system, the development of the national standards for […]

March 31, 2019

Whether the scale of an expropriation plan prepared by an enterprise to be established is expanded to the extent of warranting the expropriation of other lands falls within the discretion of the competent government and is not a matter that the agency which approves the expropriation should consider when reviewing the expropriation plan (Taiwan)

2018.10.31 Luke Hung The Supreme Administrative Court rendered the 107-Pan-640 Decision of October 31, 2018 (hereinafter, this “Decision”), holding that whether the scale of an expropriation plan of an enterprise to be established is expanded to the extent of warranting […]

March 31, 2019

For a notarial certificate issued in mainland China and authenticated by a designated agency, the competent authority is still required to thoroughly examine the authenticity and legal appropriateness of its substantive contents by generally considering all facts and evidence (Taiwan)

2018.10.25 Jhen-Yi Chen The Supreme Administrative Court rendered the 107-Pan-608 Decision of October 25, 2018 (hereinafter, the “Decision”), holding that for a notarial certificate issued in mainland China and authenticated by a designated agency, the competent authority is still required […]

March 31, 2019

The Guidelines for Handling Electronic Commerce by Insurance Companies were amended to enhance the convenience for obtaining insurance online by the consumers (Taiwan)

2019.1.11 Sean Tsou The Financial Supervisory Commission promulgated the Points 6-8, 11, 14 and 15 and Schedule 1 and 2 of Point 4 of the Guidelines for Handling Electronic Commerce by Insurance Companies (hereinafter, the “Guidelines”) via the Jin-Guan-Bao-Zhong-10704567901 Directive […]

March 31, 2019

Decision of the People’s Bank of China on Canceling the Enterprise Bank Account Licenses (Mainland China)

2019.2.2 Di Wu The People’s Bank of China recently issued Directive No. 1 of 2019 (the “Directive”) to cancel the enterprise bank account licenses in batches across the entire country beginning from February 25, 2019, and achieve complete cancellation by […]

March 31, 2019

If the facts concerning violations of laws, regulations or bylaws by a general association for its convocation procedure or resolution method are not material and have no bearing on the resolutions, the court may reject a request lodged pursuant to the Civil Code to set aside the resolutions adopted by the general association (Taiwan)

2018.10.24 Jenny Chen The Supreme Court rendered the 107-Tai-Shang-1957 Civil Decision of October 24, 2018 (hereinafter, the “Decision”), holding that if the facts concerning violations of laws, regulations or bylaws by a general association for its convocation procedure or resolution […]

March 31, 2019

Interpretation of the Supreme People’s Court and the Supreme People’s Procuratorate on the Application of Law in Handling Illegal Fund Payment and Settlement Business and Illegal Trading in Foreign Exchange Criminal Cases (Mainland China)

2019.1.31 Di Wu The Supreme People’s Court and the Supreme People’s Procuratorate have recently rendered an interpretation on the” the application of laws in handling illegal fund payment and settlement business and illegal trading in foreign exchange cases” (the “Interpretation”), […]

March 31, 2019

The MOF specific stipulates three types of overseas funds repatriated by individuals which are exempt from income taxes to increase the willingness to repatriate funds for investment purposes (Taiwan)

2019.1.31 Yi-Shan Cheng The Ministry of Finance issued the Tai-Cai-Shui-10704681060 Directive of January 31, 2019 (hereinafter, the “Directive”) to stipulate the three types of overseas funds repatriated by individuals which will be exempt from income taxes as well as the […]