The Compulsory Enforcement Act Article 14
Where any event extinguishing or preventing the creditor's claim arises after the enforcement title is created, the debtor may, prior to the conclusion of the compulsory enforcement proceedings, institute an objection suit against the creditor before the enforcement court. Where the enforcement title is a court decision, and the facts supporting the objection occurred after the oral hearings of the original suit are concluded, a debtor may also institute an objection suit.Where the enforcement title does not have the same effect as an irrevocable court judgment, the debtor may, prior to the conclusion of the compulsory enforcement proceedings, institute an objection suit if the claim does not exist or the events extinguishing or preventing the creditors' claim arise before the enforcement title is created.Where a debtor instituting a suit pursuant to the preceding two paragraphs have multiple grounds and facts for raising the objection, he/she shall assert them altogether. If he/she fails to assert them altogether, he/she may not institute a separate objection suit.
中文原文 強制執行法第14條
執行名義成立後,如有消滅或妨礙債權人請求之事由發生,債務人得於強制執行程序終結前,向執行法院對債權人提起異議之訴。
如以裁判為執行名義時,其為異議原因之事實發生在前訴訟言詞辯論終結後者,亦得主張之。
執行名義無確定判決同一之效力者,於執行名義成立前,如有債權不成立或消滅或妨礙債權人請求之事由發生,債務人亦得於強制執行程序終結前提起異議之訴。
依前二項規定起訴,如有多數得主張之異議原因事實,應一併主張之。
其未一併主張者,不得再行提起異議之訴。
如以裁判為執行名義時,其為異議原因之事實發生在前訴訟言詞辯論終結後者,亦得主張之。
執行名義無確定判決同一之效力者,於執行名義成立前,如有債權不成立或消滅或妨礙債權人請求之事由發生,債務人亦得於強制執行程序終結前提起異議之訴。
依前二項規定起訴,如有多數得主張之異議原因事實,應一併主張之。
其未一併主張者,不得再行提起異議之訴。