| 英文摘要 |
To be in line with the principle that no man can benefit from crime commitments and to eliminate economic motivations for crime commitments, Taiwan amended and promulgated the provisions regarding confiscation in the Part of General Provisions of Criminal Code on December 30, 2015, where the scope of subject of confiscation was expanded and the that of the gain from crime was expanded too, including intangible gain of property, in both positive form and negative form, and to impose tax on the value of such property gain, in whole or in part, as cannot be confiscated or is inappropriate to confiscate. The amendment was enforced on July 1, 2016. Amendments were made to the Code of Criminal Procedure accordingly, instituting procedure for the operation of new systems of confiscation. Prosecutors who are investigating in food safety and environmental protection cases and the like should consider the acting persons’ motives that focused on ‘gains’, and it is advisable to follow the spirit of the new systems, to be dedicated to incorporate the element of ‘depriving thoroughly of the gains from crime’ in the investigation. For example, to check on the defendants and their families in respect of money flow, properties, to advise them to autonomously submit the gains from crime, and to find the basis for estimating the gains from crime, so that the disadvantage of criminals or those gain from crimes walking away with the gains will be prevented. |
