China Certified Tax Adviser - Tax-Related Service Law study materials
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China Certified Tax Adviser - Tax-Related Service Law: Civil Law and Civil Procedure (民法典与民事诉讼法)

China Certified Tax Adviser - Tax-Related Service Law · Work through your exam, one topic at a time.

All guide sections

Civil Law and Civil Procedure (民法典与民事诉讼法)

This domain tests basic civil-law institutions and the main steps of civil litigation. Expect civil capacity, juristic acts and agency, limitation periods, tort liability, plus jurisdiction, parties, evidence, trial and appeal.

Civil law core

  • Capacity: minors under 8 have no capacity; ages 8 to 18 have limited capacity; 18 confers full capacity. A limited-capacity minor’s pure-benefit acts, or acts fitting age and intellect, are valid.
  • Limitation: the ordinary period is 3 years from knowing the right was harmed and the obligor. The maximum is 20 years from the harm. The court cannot apply limitation on its own; it is a defense that must be raised.
  • Agency: unauthorized agency binds the principal only if ratified. The counterparty may demand ratification within 30 days; before ratification, a good-faith counterparty may revoke. Apparent agency may bind the principal.
  • Tort liability is generally fault-based, with strict liability for products, hazardous operations and other statutory situations.

Civil procedure

  • Territorial jurisdiction generally follows the defendant’s domicile. Contract disputes may also be brought at the place of performance; real-property disputes are exclusively heard where the property is located.
  • Appeal periods are 15 days for a judgment and 10 days for a ruling. Ordinary first-instance trials are 6 months; simplified procedure is 3 months.
  • The party asserting a fact bears the burden of proof; the court may investigate evidence that a party cannot obtain.

Worked example

A seller in City A contracts with a buyer in City B, with delivery and payment in City C. The buyer fails to pay. The seller may sue at the buyer’s domicile (City B) or at the place of performance (City C), because contract disputes allow a choice between defendant domicile and performance place. If the contract specifies delivery and payment in City C, City C is the performance place. A written choice-of-court agreement connected to the dispute may also apply, unless exclusive jurisdiction governs.

Traps

  • Applying limitation because the judge notices it; the court cannot do so.
  • Treating the 20-year maximum as a limitation period subject to interruption.
  • Confusing the appeal periods for judgments and rulings.
  • Using the place of contract signing as an automatic basis for jurisdiction.