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Law News
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February 2021

Since administrative and civil actions are two different trial systems, an administrative court can determine on its own the facts of a case and is not bound by civil courts (Taiwan)

February 2021

The tax assessment period for supplemental land value increment taxes shall be governed by Article 21, Paragraph 1 of the Tax Collection Law (Taiwan)

February 2021

A prohibited drug must be a drug stipulated under the Pharmaceutical Affairs Law (Taiwan)

February 2021

While the insurer is not liable to pay for the pre-existing conditions of the insured, it remains liable for illnesses that occurred during the insurance coverage period (Taiwan)

February 2021

Termination of the labor contract by the employer in accordance with Article 11, Subparagraph 5 of the Labor Standards Law is permitted only if the employee is unable to achieve the economic purposes desired by the employer and this situation still cannot be improved after various means are employed (Taiwan)

February 2021

If a worker on leave without pay applies for reinstatement, the employer should not arbitrarily reject the application under the principle of good faith, and if the responsibility of the reinstated employee is increased by contract, the contract will be obviously unfair and invalid under Article 247-1 of the Civil Code (Taiwan)

February 2021

A company may exercise the right of disgorgement if directors fail to explain to the shareholders' meeting and obtain its approval of the material content of an act done for themselves or on behalf of another person engaged within the scope of the company's business. In case of any damage to the company in consequence of such act, the company may seek compensation in accordance with Article 544 of the Civil Code (Taiwan)

February 2021

The concurrence issue of the offense of illegally using the personal data, the offense of using forged private documents and the offense of fraud (Taiwan)

February 2021

Circular of the Ministry of Civil Affairs on the Full Implementation of the Marriage Registration Provisions in the Civil Code of the People's Republic of China (Mainland China)

February 2021

Announcement of the Ministry of Finance and the State Taxation Administration on the Pre-tax Deduction of Advertising and Business Promotion Expenses (Mainland China)
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