Categories

January 2021

Arbitration / Litigation

In case a criminal incidental civil lawsuit is transferred to the civil division pursuant to the ruling of the criminal division, if the civil division determines that the criteria under Article 487, Paragraph 1 of the Code of Criminal Procedure are not met, the civil division should allow the parties to pay the court fees in order to cure the deficiency of the complaint procedure (Taiwan)

January 2021

Arbitration / Litigation

The set-off system is also applicable to a public law relationship, provided that the circumstances where private law claims may be recognized as an effective set-off in an administrative lawsuit are limited to those where the set-off effect becomes final or not disputed by the parties (Taiwan)

January 2021

Arbitration / Litigation

If the inadequacies in the installation or management of a publicly-owned public facility would normally result in damage, there is a causal relationship (Taiwan)

January 2021

Tax

A consistent principle should be preferably followed for offsetting refundable taxes against tax arrears and for enforcing tax arrears (Taiwan)

January 2021

Other Areas

A recent Supreme Court decision recognizes the policy value reserve of a life insurance is a right enjoyed by the policyholder against the insurer (Taiwan)

January 2021

Employment Law

Whether an employer can unilaterally terminate the employment contract on the ground of corporate losses should be determined based on the company's overall operation and management capacity (Taiwan)