Categories

May 2019

Since the oath texts required for the oath which should be taken for the testimony of a witness and for the opinions of an expert witness is different, their identity should certainly be differentiated and they should be required to take oath; and if there is any violation of the oath, the testimony or expert opinions can hardly be admitted as legitimate evidentiary materials (Taiwan)

May 2019

Although an administrative agency has its disposition authority at the time of its administrative disposition, if it fails to differentiate variedfacts of legal violation, the gist of discretion mandated by law would not be fulfilled. In this connection, the exercise of such disposition authority would be reckless, resulting in discretionary laziness, and such disposition would also be illegal (Taiwan)

May 2019

If a party cannot substantiate the purposes of a cash withdrawal and the funding sources of his/her child's deposit, and that an agency findsthat the party converts the money withdrawn from his/her account into a certificate of deposit of his/her child in a short proximity of time, the agency has fulfilledthe burden of proof to substantiate the criteria for imposing gift taxes (Taiwan)

May 2019

If messages on a price comparison platform are hyperlinked to other operators' websites, the users should be able to learn about the sources of information with names and logos as differentiators; and, therefore, there is no deceptive act of active duping or passive concealment of important trading information (Taiwan)

May 2019

Whether a bank account provider commits an offense of aiding a fraud should be determined by considering the situation of a specific case based on strict evidentiary rules, and an indefinite intent to aid the commissioning of a fraud cannot be derived simply based on the experience of ordinary people (Taiwan)

May 2019

Although food labeling, promotions or advertisements are constitutionally protected for freedom of speech, still reasonable and appropriate restrictions may be imposed on food information for its material relevance to national health (Taiwan)