Administrative Cases
Our practice covers a broad range of public law matters, including administrative appeals, administrative litigation, state compensation claims, and petitions for constitutional interpretation. We provide clients with professional representation and strategic solutions in navigating complex disputes involving governmental authority and public law issues.
Contact Us
Company registration events
The original disposition authority stated that it had received a letter from the Northern District National Taxation Bureau of the Ministry of Finance, informing the authority that the appellant, Mr. A, had ceased business operations for more than six months, and requesting that the authority revoke the company’s registration in accordance with the Company Act. However, under Article 10, Subparagraph 2 of the Company Act, an order of dissolution must be based on whether the company has in fact ceased its business operations. Even if the actual business activities were not registered as a profit-seeking enterprise, a situation where business tax returns show zero revenue cannot itself be deemed as proof of no business activity. Furthermore, the appellant, Mr. A, still has ongoing litigation against the Export-Import Bank of China, as evidenced by the copy of the civil complaint he filed with the Taipei District Court on [date].
It is therefore evident that the appellant, Mr. A, continued to maintain business operations. Accordingly, the Northern District National Taxation Bureau’s determination that Mr. A had ceased operations was a misapprehension. Since there remains doubt as to whether Mr. A had in fact suspended business for more than six months, it cannot be concluded that the objective facts are sufficiently clear to establish such a finding. Thus, it would be improper to rely solely on the Bureau’s letter to conclude that Mr. A had ceased operations and to order the dissolution of his company. The disposition issued by the original authority was therefore unlawful.
Moreover, Mr. A is still engaged in litigation with the Export-Import Bank of China, with the subject matter involving an amount as high as USD 466,900. A hasty revocation of Mr. A’s company registration by the authority would adversely affect his rights and cause irreparable harm. Consequently, the disposition in question has severely infringed upon the appellant’s rights and interests.
Main Text of the Petition to the Ministry of Science and Technology:
The original disposition is revoked. The original authority shall render a new lawful disposition within two months.
Relevant Legal Provisions:
Company Act, Article 10, Subparagraph 2; Article 28-1, Paragraph 2.