摘要
应收账款债务人基于保理合同中的应收账款转让合意,负担着向应收账款受让人即保理人支付账款的义务。当保理人向债务人主张权利时,债务人或可依具体情形向保理人主张抗辩以维护自身合法权益。在应收账款真实的情形下,债务人可依照一般的债权转让规则享有因基础合同而生的抗辩事由,且债务人确认应收账款转让通知的行为不宜一律认定为对抗辩的放弃。若应收账款系应收账款债权人单方虚构的,积极适时提出异议的债务人善意无过失,可免于承担付款义务。但若债务人对债权人的单方虚构行为亦存在过错,甚至与债权人通谋虚构应收账款的,则其仅能在保理人明知包括显见可知虚构事实的情形下,才能主张应收账款不真实或不存在的抗辩,保理人是否存在审核瑕疵非债务人之抗辩事由。
Based on the agreement of the assignment of accounts receivable in the factoring contract,the debtor of the accounts receivable bears the obligation to pay the accounts receivable to the assignee of the accounts receivable,that is,the factor.When the factor claims rights against the debtor,the debtor may argue against the factor according to the specific circumstances in order to protect his legitimate rights and interests.If the accounts receivable are real,the debtor can enjoy the defense arising from the basic contract in accordance with the general rules of assignment of creditor's rights,and the debtor's act of confirming the notice of assignment of accounts receivable should not be regarded as the abandonment of the defense.If the accounts receivable are made up unilaterally by the accounts receivable creditor,the debtor who actively and timely raises objections in good faith and without fault can be exempted from the obligation of payment.However,if the debtor is at fault to the unilateral fictional behavior of the creditor,or even conspires with the creditor to make fictional accounts receivable,he can claim the defense that the accounts receivable are not true or do not exist only if the factor knows the fictional fact well,including the obvious and knowable circumstances,whether the factor has audit defects is not the debtor's defense.
作者
焦阳
Jiao Yang(School of Law,Zhongnan University of Economics and Law,Wuhan 430073,China)
出处
《中南财经政法大学研究生论丛》
2021年第3期123-130,共8页
Journal of the Postgraduates of Zhongnan University of Economics and Law
关键词
保理合同
虚假应收账款
债务人抗辩
Factoring Contract
False Accounts Receivable
Debtor's Defense
