Effective from 15 August 2007, Plaintiff to an Administrative Action Shall Pay the Court Cost upon Filing of Action.

　Beginning 15 August 2007, the party initiating an administration action shall pay TWD1,000-4,000 in court costs upon filing the action.

　According to the proposed amendment, the plaintiff to an administrative lawsuit shall in principle advance TWD4,000 for court cost upon filing the action or TWD2,000 where the value of claim is TWD200,000 or less.  An additional amount of one half of the court cost paid will be charged upon filing of an appeal.  The court cost paid and the necessary expenses incurred during the proceeding shall be reimbursed by the losing party.
　
　In addition, the party seeking review of a final ruling with binding effects, taking an interlocutory appeal or moving for restoration, provisional seizure or provisional injunction shall pay TWD1,000 in court costs.  Individuals who are not financially viable to pay the court cost payable may seek litigation aid from the court.

　Further, the party to an administration action must be represented by a lawyer in the proceeding.  However, where the subject matter is tax related, the party may, subject to the permission of the presiding judge, appoint a certified public accountant as his/her attorney in the action.  Also, in patent related matters, the party may be represented by his/her patent attorney.  (2007.7)

/EMA