| 英文摘要 |
Since July 2016, the confiscation system in Taiwan’s Criminal Law has been revolutionarily modified. Confiscation no longer fits in the category of subordinate sentence, but refers to a “quasi-unjust enrichment equity measure” that runs separately from the penalty and rehabilitative measures. However, the absence of relevant rules on the “joint confiscation” in the new law has raised doubts about the possibility for the court to order the joint confiscation from several debtors. Likewise, it could be seen that there is also no regulation specifically focused on the joint confiscation in the German criminal law. Nevertheless, the presence of the joint confiscation in German practices still could not be ruled out. In fact, joint confiscation has been not only practiced in Germany for years, but also accepted by the Federal Supreme Court and Federal Constitutional Court. Under certain subjective and objective conditions, the joint confiscation orders issued by the court to several parties as joint and several debtors still have a certain degree of legitimacy. |
