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LTP Special Column (234)
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May 2019
The calculation of a base rent should be based not only on the declared land value of the base but also on the location of the base and should be compared with the rents for neighboring lands, and it is not necessarily required to set the base rent at ten percent annual interest on the total declared land value, which should be the highest standard (Taiwan)
May 2019
Infrastructure Projects / Construction Laws
In case a court's division of a real property jointly owned by two parties has taken into account the actual circumstance of use and meets the interest of both parties, if the division method is not apparently inappropriate, inappropriate citation of evidence or fact-finding should not be used as a ground for appealing to the Supreme Court (Taiwan)
May 2019
The statute of limitations is a rights barrier to a claim to recover a bid bond, and in case the fact associated with a recovery claim is verified, if it is asserted that the claim lapses due to the occurrence of a rights barrier, the party making such assertion shall assume the burden of proof (Taiwan)
May 2019
Introduction and brief review on the highlights of the Judicial Yuan's initial draft of the Commercial Case Adjudication Law (Taiwan)
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)
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