| 英文摘要 |
Pursuant to Article 109 of the Taiwan Company Act, the sharehold-ers of a limited company, who do not conduct business, may, from time to time, exercise power of audit. Nevertheless, when a shareholder holds concurrently a managerial officer of the company, should his audit be forbidden? The provision is still not incorporated into the Taiwan Com-pany Act. How could this question of incompatibility be solved? In the performance of shareholder, the provisions in Article 48 shall mutatis mutandis apply to such power of audit. That means shareholders may, at any time, require directors to furnish information on the business condi-tion of the company and examine its assets, documents, books and statement. When there is a conflict of interest for shareholders, does the company have the power to turn down the right like German model. All these questions are fundamental and important. This article therefore tries to review doctrine and court practice. Basing on An-spruchsgrundlage to comment Taiwan High Court 98-Shang-1198 Judgement from de lege lata and de lege ferenda. |
