The main contents of work in this project include: analyzing the legal issues presented by the environmental agencies and providing legal opinions concerning thereto, so as to clarify the complicate legal ambiguities and discrepancies and facilitate the enforcement of the Soil and Groundwater Pollution Remediation Act ; drafting reports, as per EPA’s instructions, on the recovery plan of remediation costs incurred in the following contamination sites：（1）Tou-Fen Factory of Taiwan VCM Corporation, Miaoli County . (2) Sing-Ya Steel Corporation, Kaohsiung City ; completing the draft of pertinent by-laws of the Revised Soil and Groundwater Pollution Remediation Act with substantial contents; researching on the possibility of piercing the Corporate Veil in the soil and groundwater pollution cases and securing remediation costs by the so-called“Windfall Lien”; drafting the recovery plan on remediation costs prepaid by the Remediation Fund for the long-termed pollution of agricultural lands, etc. Concerning the foreign laws, the team, in coping with the work requirements of EPA, has, in addition to the translation of Bavarian State Soil Protection Act and its Enforcement Ordinance in Germany, introduced/translated and analyzed the court judgments on various cases occurred in the United States of America, the United Kingdom, Japan, Germany, and the Netherlands , so as to provide reference on comparative law and make suggestion on the revision of our laws and regulations. As to the practice aspect, the team has rearranged numerous administrative interpretation letters in the past years concerning the Soil and Groundwater Pollution Remediation Act and has collected and analyzed pertinent court precedents so as to provide more complete outlines for the practice operation. The project has further completed the edition of the Handbook of Standard Operation Procedure referring to recovery of remediation costs prepaid by the Soil Pollution and Groundwater Pollution Remediation Fund, based on the Remediation Act, the relevant laws and regulations and the collected court precedents, so that the EPA and local environmental agencies may refer thereto and solve the encountered problems in the enforcement of the Act.

Soil and Groundwater Pollution Remediation Act, cost recovery, Piercing the Corporate Veil, Windfall Lien