Categories

May 2019

Patent

Unless a specification has clearly indicated that the patent claims should be limited to embodiments and drawings, the restrictive conditions of the specification and drawings should not read on the patent claims (Taiwan)

May 2019

Arbitration / Litigation

If it has been impossible for a contractor to construct the project pursuant to the contract and the project owner has failed to fulfill the obligation to collaborate by failing to provide an explanation or change the design after being notified by the contractor to provide an explanation or design change or applying for construction suspension for several times, the contractor can certainly rescind the contract and claim damages (Taiwan)

May 2019

Arbitration / Litigation

The provisions for contributory negligence under Paragraph 1 of Article 217 of the Civil Code may also apply to the calculation of contractual damages except for a special agreement that stipulates otherwise (Taiwan)

May 2019

Arbitration / Litigation

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

Arbitration / Litigation

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

Tax

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and the funding sources of his/her child's deposit, and that an agency findsthat the party converts the money withdrawn from his/her account into a certificate of deposit of his/her child in a short proximity of time, the agency has fulfilledthe burden of proof to substantiate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)