特区经济2024,Vol.429Issue(10) :147-151.

新《公司法》背景下横向人格否认制度研究

Research on Horizontal Personality Denial Under the Background of New Company Law

李天玉 刘旖旎 施佩琳 曾政安
特区经济2024,Vol.429Issue(10) :147-151.

新《公司法》背景下横向人格否认制度研究

Research on Horizontal Personality Denial Under the Background of New Company Law

李天玉 1刘旖旎 1施佩琳 1曾政安1
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作者信息

  • 1. 广州新华学院 法学院,广东 广州 510520
  • 折叠

摘要

2023年新《公司法》增加了横向人格否认制度,也称关联公司人格否认.关联公司之间交易的真实性、受益性难以确定,利用控制关系而滥用法人独立地位和股东有限责任的风险急剧增长.借助公司人格的横向否认可以进一步保护债权人权益.然而立法模式、关联公司的识别、横向人格否认的适用要件、举证责任等突出问题并未完全通过立法解决.因此,梳理出实务中的典型案例,探讨完善横向人格否认制度具有重要的现实意义.改进的方向在于完善法律体系;明确认定标准;重视结果要件,严格限制适用条件;优化举证责任分配等.

Abstract

The new Company Law in 2023 adds the personality denial system of affiliated companies.It is dif-ficult to determine the authenticity and benefit of transactions between affiliated companies,and it is more likely to abuse limited liability and damage the interests of creditors.How to protect creditors by de-nying the personality of affiliated companies becomes a difficult problem.However,the prominent problems such as the legislative model,the identification of affiliated companies,the applicable requirements of personality denial and the burden of proof have not been fully clarified through the form of legal regula-tion.Therefore,this paper,combined with different cases in practice,discusses the improvement of the per-sonality denial system of affiliated companies.The direction of improvement lies in perfecting relevant legislation;Clarify the standard of identification;Attach importance to the results and strictly limit the applicable conditions;Optimize the distribution of burden of proof.

关键词

关联公司/法人人格否认/案例研究

Key words

Affiliated Companies/Piercing the Corporate Veil/Case Stuy

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出版年

2024
特区经济
深圳市社会科学院

特区经济

CHSSCD
影响因子:0.257
ISSN:1004-0714
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