Mutual Legal Assistance in Criminal Matters Act Article 27

1. The court shall, by a ruling, overrule the motion as mentioned in Paragraph 1 of Article 24, if the motion does not comply with legal formalities, without merit, or otherwise not allowed by law. If the fault or deficiency of legal formality is amendable, the court shall order an amendment or a supplement be submitted within a prescribed period.2. The court shall rule in favor of the motion for enforcement, when the court finds the motion meets the requirements as specified in Article 23. The laws of ROC (Taiwan) shall govern the scope of the enforcement.3. The case prosecutor, the person subject to the enforcement and the third party who claimed rights over the assets concerned may file an interlocutory appeal against the court’s ruling as specified in the two preceding paragraphs.4. The provisions regarding interlocutory appeals in Part 4 of the Code of Criminal Procedure shall apply mutatis mutandis to the interlocutory appeal as referred to in the last preceding paragraph.5. Where a civil action is filed by the third party who claimed rights over the assets concerned and the scope of the ruling of Paragraph 2 depends on the conclusion of the civil action, the court may, on its own motion or upon petition, rule to suspend the proceeding that are held to decide whether to enforce the judgment or order of confiscation or collection of proceeds value before the civil action comes to an end, except the civil action is filed by the following parties:(1) The persons who are subjected to the very enforcement, or(2) Any third party who has been given sufficient opportunity to claim rights as specified in Subparagraph 6 of Paragraph 1 of Article 23.