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May 2020

When a court investigates evidence at its own initiative, the parties should be given a chance to state their opinions. If this procedure is not followed and the results of evidence investigation are directly relied on as the basis for its judgment, the judgment would be legally defective (Taiwan)

May 2020

If civil servants willfully or negligently violate the freedom or rights of the people in the performance of their duties and the exercise of government authority with actual damage to the parties, the state shall be liable for compensation (Taiwan)

May 2020

Business taxes basically are value-added business taxes, and the balance of the output tax less the input tax as filed for the current period should serve as the payable or overpaid business tax amount for the current period without giving rise to the issue of double taxation (Taiwan)

May 2020

If a borrowed name contract is permitted, this will affect an insurer's insurable risk and interest assessment; and, therefore, if an insurance contract is used as an object of such borrowed name contract, such contract should be deemed invalid for violation of public policy (Taiwan)

May 2020

Improper medical treatment shall not be deemed as medical malpractice unless a causal link may be established between such improper treatment and the result (Taiwan)

May 2020

Even though supervisors do not sign financial reports before leaving office, still it is not appropriate to directly conclude that they are not liable for any falsehood of the financial reports (Taiwan)