| 篇名 |
實質合併適用標準體系之重構 |
| 並列篇名 |
Reorganization of the Standard System for Substantive Consolidation |
| 作者 |
王靜 |
| 中文摘要 |
實質合併的適用標準應當採用包括人格混同與債權人利益保護這兩項標準在內的綜合標準體系，前者是適用的前提，後者則是在此前提下進行的利益衡量。實質合併意義上的人格混同標準，不同於公司法人格否認制度中的人格混同，核心判斷標準應在於從財產混同嚴重程度與區分成本過高兩方面衡量的資產分離困難標準。債權人利益保護標準則可以從實質合併所帶來的正向收益提升與實質合併所避免的反向資產損耗兩方面來理解。在此之外的重整需要、欺詐標準都尚不足以成為實質合併適用的類型化標準。
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| 英文摘要 |
The applicable standard for substantive consolidation should be a comprehensive system of standard that includes both the disregarding legal personality and the protection of creditors’ interests. The former is a prerequisite for application, while the latter is a weighing of interests on this premise. The standard of disregarding legal personality here is different from that in the company law, the core judgment standard are the difficulty of separation of assets measured by both the severity of property commingling and the high cost of differentiation. The criterion of protection of creditors’ interests can be understood in terms of both the positive revenue enhancement and the reverse asset depletion avoided by substantive consolidation. In addition, the need for reorganization and the fraud criterion are not yet sufficient as typological criteria for the application of substantive consolidation.
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| 起訖頁 |
188-224 |
| 關鍵詞 |
實質合併、人格混同、債權人利益、欺詐、Substantive Consolidation、Conflation of Corporate Personality、Benefit of Creditors、Fraud |
| 刊名 |
月旦財經法雜誌 |
| 出版單位 |
元照出版公司
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| 期數 |
202105 (46期) |
| DOI |
10.3966/1815008X467 複製DOI DOI申請 |
| QRCode |
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