催缴失权制度的法理基础与体系展开
赵旭东 1邹学庚1
作者信息
摘要
作为新《公司法》创设的一项新制度,催缴失权制度的法理基础及其解释适用亟待阐释.在适用范围上,应将催缴失权制度扩张适用于所有股东未按期足额缴纳货币或非货币出资以及抽逃出资的情形.出资义务加速到期后未按期缴资的股东,可适用失权制度.采取催缴书还是诉讼方式催缴、是否载明不少于 60日宽限期、是否发出失权通知等,需借由董事商业判断;董事在判断时应遵循股东平等原则.在法律后果上,股东完全未出资或者抽逃全部出资导致丧失全部股权的,同时丧失股东资格;反之则否.在救济途径上,失权异议之诉排除决议效力瑕疵诉讼在失权异议中的适用.
Abstract
As a new system created by the new Company Law,the legal basis of the call for contribution and loss of rights system and its interpretation and application are in urgent need of elucidation.The system constructs systematic rules for supervision of shareholders'capital contribution and improves the shareholders'delisting system.In terms of the scope of application,the system of call for contribution and loss of rights shall be expanded to apply to all shareholders who fail to pay monetary or non-monetary capital contributions in full and on time,as well as in the case of absconding from capital contributions.Shareholders who fail to pay their capital on time after the accelerated expiration of their capital contribution obligation may be subject to the loss of right system.Whether to adopt a reminder or a lawsuit to call for contribution,whether to include a grace period of not less than 60 days,and whether to issue a notice of disqualification are subject to the business judgment of the directors,who should follow the principle of equality of shareholders in their judgment.In terms of legal consequences,if a shareholder fails to make all contributions or absconds from all contributions,resulting in the loss of all shareholdings,he/she shall lose the qualification of a shareholder at the same time;vice versa shall not be the case.In terms of remedies,the action of disqualification objection excludes the application of the action of defective validity of resolution in disqualification objection.
关键词
催缴出资/股东失权/股东除名/出资义务/董事责任/股东平等Key words
call for contribution/loss of shareholders'right/shareholder delisting system/obligation to contribute/directors'responsibilities/equality of shareholders引用本文复制引用
出版年
2024
NETL
NSTL
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