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篇名
加速出資的法律構造──以公司惡意延長股東出資期限為視角
並列篇名
Legal Structure of Accelerating Capital Contribution:On the Company’s Malicious Extension of Shareholder’s Capital Contribution Period
作者 馮輝
中文摘要
新的司法政策將公司在債務產生後延長股東出資期限認定為惡意,允許債權人此時在公司正常情形下請求加速股東出資義務。其對公司惡意的認定不夠全面,對適用加速出資制度應具備的其他構成要件亦未明確,恐會引起未來司法實踐的困惑與混亂。加速出資制度的法律構造應包括公司惡意的認定標準、債權人的適格條件、適用的股東範圍以及應遵循的程序要件。認定公司惡意應綜合考量決議時間、延長期限、所涉金額等因素。無擔保的債權人到期未獲清償時,有權請求延期出資的股東在尚未出資的範圍內承擔補充清償責任,在股東(大)會決議中表示同意的股東應承擔連帶責任。債權人應通過訴訟程序提出請求。公司延長股東出資期限應通過股東(大)會決議,履行對債權人的通知和公告義務,並辦理登記和公示手續。
英文摘要
"The new judicial policy recognizes that the company’s extension of the shareholder’s capital contribution period after the debt is malicious, and allows the creditors to request the acceleration of the shareholders’capital contribution obligation under the normal circumstances of the company. The determination of the company’s malicious intent is not comprehensive enough, nor is it clear about the other constituent elements of accelerating capital contribution system, which may cause confusion and disorder in future judicial practices. The legal structure of accelerating capital contribution system should include the identifying standard of company’s malicious intent, the qualifications of creditors, the scope of applicable shareholders, and the procedural requirements to be followed. The determination of the company’s malicious intent should comprehensively consider factors such as the time of the extension resolution of the company, the extension of capital contribution period, and the amount involved. When unsecured creditors have not been repaid at maturity, shareholders who have got extension of capital contribution shall assume supplementary repayment responsibilities within the scope of the left capital contribution, and shareholders who agree in the resolution of the shareholders’meeting shall bear joint and several liabilities. The creditors should make the request through litigation procedures. The company shall pass the resolution of the shareholders’meeting to extend the period of shareholders’capital contribution, fulfill the obligation of notification and announcement to the creditors, and go through the registration and publicity procedures."
起訖頁 123-135
關鍵詞 加速出資法律構造惡意延長出資期限延期出資規制利益平衡accelerating capital contributionlegal structuremalicious extension of capital contribution periodregulation on extension of capital contributioninterest balance
刊名 现代法学  
期數 202111 (2021:6期)
出版單位 西南政法大學
該期刊-上一篇 授權資本發行制與認繳制的融合──公司資本制度的變革及公司法修訂選擇
該期刊-下一篇 稅收徵管中契約工具的運用及其法治應對
 

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