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《磁于涉台民事诉讼文书送达的若干规定》业经最高人民法院审判委员会第1421次会议通过,于2008年5月23日正式公布实施。最高人民法院《关于涉台民事诉讼文书送达的若干规定》(以下简称《规定》),是最高人民法院根据审判实践的需要,依法作出的重要司法解释。根据这项司法解释,人民法院在审理涉台民事案件时,向住所地在台湾地区的当事人送达民事诉讼文书,以及人民法院接受台湾地区有关法院的委托代为向住所地在大陆的当事人送达民事诉讼文书,都可以依照该《规定》进行送达。一、涉台审判工作简要回顾最高人民法院一贯重视依法保护海峡两岸当事人的权益。早在1988年,最高人民法院就发布了《关于人民法院处理涉台民事案件的几个法律问
The “Regulations on the Delivery of Magnetism Involving Taiwan’s Civil Litigation Documents” were officially promulgated on May 23, 2008, at the 1421st meeting of the Supreme People’s Court Judicial Committee. The Supreme People’s Court’s “Several Provisions on the Service of Instruments Related to Taiwan Involving Taiwan” (hereinafter referred to as the “Provisions”) are the important judicial interpretations legally made by the Supreme People’s Court according to the needs of trial practice. According to this judicial interpretation, when hearing the civil cases involving Taiwan, the people’s court served civil litigation documents on the parties in the domicile’s territory in Taiwan, and the people’s court served the parties where the domicile was located in the Mainland on the entrusted behalf of the relevant court in Taiwan Civil litigation documents, can be served in accordance with the “provisions”. I. A Brief Review of the Trial Work Involving Taiwan The Supreme People’s Court has always attached importance to the protection of the rights and interests of parties involved in the two sides of the Taiwan Straits according to law. As early as 1988, the Supreme People’s Court promulgated the "Several Laws Concerning the People’s Courts Handling Civil Cases Involving Taiwan