2014年公司法與證券交易法發展回顧

Developments in the Law in 2014 : A Review on the Development of Company Law and Securities Regulations

本文針對2014年中，重要的公司法與證券交易法實務發展，加以論述。結果發現，2014年中，不僅二部法律並未有任何修正，且整體而言，司法實務亦未見有重大判決案例存在，可謂相當平靜的一年。其中，值得重視者，當是最高法院103年度第11次民事庭會議，決議不再援用股東會股東出席未達法定數時其決議屬決議方法違反之63年台上字第965號判例，隨後該院103年度台上字第1516號民事判決認定，未達法定門檻出席數時所為決議，屬決議不成立。未來公司、特別是大型上市櫃公司當有必要藉由各種方式，激勵股東出席股東會或經由電子或書面投票進行表決，於滿足股東出席法定數要件的同時，亦可落實股東行動主義之理念。於實務發展上，另一值得提及者厥為，我國政府於2014年9月4日宣布，2014年為我國社會企業元年。展望未來，社會企業對於我國企業整體組織型態將產生何種互動關係，其與現行企業社會責任間之關係，如何釐清，或將是決定社會企業能否有效發展之主因。

In retrospect, 2014 is a year of relative calmness with regard to the developments of Company Law and Securities Regulations of Taiwan. No amendment was made by the Legislature during 2014. In the courts’ practices, no major judgment was delivered during 2014. However, one development in the Supreme Court deserves attention. The Suprme Court changed its opinion regarding the legal effects of resolutions of shareholders’ meeting from voidability to invalidness when the shares with voting rights do not reach the qurom requirement in the relevant meetings. The other development deserving attention is that the Executive Yuan, on September 4 2014, announced that 2014 was officially the first year of Taiwan’s social enterprises. The future of social enterprises is much expected in Taiwan. Its success depends on how this new model of business organizations interacts with the existing business organizations, and how it co-works with the corporate social responsibility.