摘要
现代破产法中,劣后债权脱离除斥债权的桎梏而成为破产债权的重要类型。在我国破产法中构建破产劣后债权制度,不仅体现切实保障破产债权人合法权益的要求,也是对商事实践与金融创新的有效回应。根据债权发生原因的不同,破产劣后债权可以划分为法定劣后债权、司法裁判劣后债权以及约定劣后债权,三者的权利内容须区别设置。法定劣后债权主要包括民事惩罚性债权、公法上的惩罚性债权、破产程序启动后的利息以及债权人参与破产程序的必要费用等。破产劣后债权人应当申报破产债权,视破产财产情况享有行使表决权的权利。此外,破产劣后债权不得进行破产抵销,但可以有条件地设置担保。
In modern bankruptcy laws,subordinated claims are removed from the shackles of scheduled claims and have become an important type of bankruptcy creditor’s rights.To construct the system of subordinated claims in bankruptcy in our country’s bankruptcy legislation not only reflects the requirement of protecting the legal rights and interests of bankruptcy creditors,but also is an effective response to commercial practice and financial innovation.According to the different causes of creditor’s rights,the subordinated claims in bankruptcy can be divided into legal subordinated claims,judicial subordinated claims and agreed subordinated claims.The content of the three rights must be set differently.The scope of legal subordinated claims in bankruptcy includes:civil punitive creditor’s rights;punitive claims in public law;interest after the bankruptcy proceedings is started,necessary expenses for creditors to participate in the bankruptcy proceedings,and overdue tax fees that continue to occur in the bankruptcy proceedings;related creditor’s rights like creditor’s rights owned by shareholders.Creditors who have the subordinated claims in bankruptcy shall declare their bankruptcy claims,and creditors who have the independent subordinated claims in bankruptcy shall have the opportunity to exercise their voting rights according to the situation of the bankruptcy property.The subordinated claims cannot be offset in bankruptcy,but they can be conditionally set up security.
作者
范志勇
魏牟莉
FAN Zhiyong;WEI Mouli(Law School,Beijing Jiaotong University,Beijing 100044;Intermediate People’s Court of Xuancheng City,Xuancheng 242099,China)
出处
《西南政法大学学报》
2024年第2期80-93,共14页
Journal of Southwest University of Political Science and Law
基金
北京市习近平新时代中国特色社会主义思想研究中心重大项目(22LLFXA026)。
关键词
劣后债权
除斥债权
约定劣后债权
衡平居次
subordinated claims
scheduled claims
agreed subordinated claims
equitable Subordination
