摘要
未届期股权转让的责任承担主体和责任形式不明确等问题长期困扰着理论与实务工作者,新《公司法》第 88 条第 1 款回应了前述争议问题,规定受让人承担出资义务,出让人在受让人未履行出资义务的情况下应当承担补充责任.但新法的出台也带来了法律适用上的新问题,如何理解责任主体的确定、责任的性质以及出让人承担补充责任后是否享有追偿权等问题在未来还可能困扰司法实践.受让人的义务来源于股权转让和不完全免责的债务承担两个方面,出让人的义务则来源于公司组织性要求、公司资本规制要求和风险分配三个层面,其责任属性为后顺位的补充责任.在未届期股权转让的责任划分中,不宜考虑出让人与受让人的主观因素、公司债权形成时间、股权取得形式等,出让人在承担补充责任后对受让人享有追偿权.
Abstract
The responsibility for the transfer of unexpired equity has long troubled theoretical and practical fields.The new Article 88(1)of the Company Law has effectively resolved the aforementioned dispute.However,the introduction of the new law has also brought about problems in the application of the law.How to understand the division of liability subjects,the definition of liability forms,and whether transferring shareholders have the right to recover after assuming supplementary responsibilities may still be a challenge for judicial practice in the foreseeable future.The obligation of the transferee to contribute capital comes from two aspects:equity transfer and incomplete liability for debt.The supplementary liability of the transferring shareholder comes from three levels:organizational structure,capital regulation,and risk allocation.Its liability attribute is the subsequent supplementary liability.In the application of Article 88(1)of the new Company Law,it is not appropriate to consider the subjective factors of the parties,the time of debt assumption,the form of equity transfer,etc.The transferring shareholder has the right to recover from the transferee after assuming supplementary responsibilities.
关键词
未届期股权转让/出资义务/补充责任/债务承担Key words
unexpired equity transfer/obligation to contribute capital/supplementary responsibilities/debt assumption引用本文复制引用
基金项目
最高人民法院应用法学理论研究课题(2022)(2022YF07)
出版年
2024
NETL
NSTL
万方数据