摘要
我国台湾地区"公司法"早在1997年即引入衡平居次原则,司法实务的主要问题是将控制公司申报破产债权作为居次债权的范围,与衡平居次原则系补偿性而非惩罚性的规范属性相悖。债权居次的前提是控制公司与从属公司之间存在"不合营业常规或其他不利益经营",其内涵与美国法中的"不正当行为"一致。当前,美国法根据关系企业特殊的利益结构,将"不正当行为"的内涵转向控制股东违反"公平对待义务"的行为,不再依赖于传统公司法受托义务规范,将其界定为违反忠实义务的行为。台湾地区"公司法"规定的关系企业仅以公司法人为限,存在限定范围过于狭窄的弊端,而且未规定关系企业债权撤销制度,有必要参照德国法加以修正。我国大陆目前尚不具备引入衡平居次原则的现实基础,有待于继续深入研究。
The equitable subordination doctrine had been introduced to 'Company Law'in Taiwan as early as 1997,the main problems of the judicial practice is to control the company declared bankruptcy claims as the scope of the creditor's rights and equitable subordination principle of compensatory rather than punitive specification attributes.Creditor's rights and second is the premise of control between the company and the subordinate company operation for 'not conventional or other benefits management',its connotation and the law on the 'inequitable conduct'.At present,the method according to the relationship between the interests of enterprise special structure,switch to control the connotation of 'inequitable conduct'violation of the duty of fair duty of fair dealing of shareholders,no longer dependent on traditional company law fiduciary obligation standard,defines it as violation of the duty of loyalty.Taiwan's 'Company Law'stipulates the associated enterprises only in company law,disadvantages limit range is too narrow,and the provision of the debt associated enterprises cancellation systems,it is necessary to modify it under German law.In our country at present are not possessed in China introduced the practical basis of the equitable subordination doctrine,subject to further research.
出处
《财经法学》
2015年第5期109-116,128,共9页
Law and Economy
关键词
衡平居次
关系企业
控制力
不正当行为
平等对待义务
Equitable subordination doctrine Associated enterprises Controlling power Inequitable conduct Duty of fair dealing
