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題名:關係企業債權人保護之發展趨勢:以揭穿公司面紗為核心
書刊名:國立臺灣大學法學論叢
作者:洪秀芬 引用關係朱德芳 引用關係
作者(外文):Hung, Shiu-fengChu, Te-fang
出版日期:2014
卷期:43:3
頁次:頁641-718
主題關鍵詞:關係企業直索責任存續消滅責任代位取償權揭穿公司面紗實質合併原則雷曼兄弟破產集團企業責任反向揭穿公司面紗否認公司法人格Affiliated enterprisesDirect liability of shareholderExistenzvernichtungshaftungSubrogationPiercing the corporate veilThe substantial consolidationLehman Brothers bankruptcyEnterprise liabilityReverse piercing the corporate veilDisregarding corporate entity
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(9) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:9
  • 共同引用共同引用:99
  • 點閱點閱:83
為保護公司債權人,我國公司法關係企業專章於第369-4條規定,控制公司使從屬公司為不合營業常規或其他不利益經營時,控制公司若不補償,從屬公司可請求損害賠償,此一請求權亦可由從屬公司之債權人代位行使。這類案件於我國司法實務中卻極為罕見,從屬公司債權人較常見以「揭穿公司面紗原則」,要求控制公司對從屬公司之債務負責。過去,實務上對於我國是否承認揭穿公司面紗原則見解分歧,在各方呼籲下,公司法於2013年1月30日修正時新增第154條第2項,加入揭穿公司面紗條款。新法雖提供揭穿公司面紗的法律依據,但應如何適用,仍有頗多疑義,特別是關係企業適用時,是否因其組織與運作上的特點,而應有不同的考量,值得進一步探究。我國制定關係企業專章時,參考德國立法例,如今新法揭穿公司面紗借鏡自美國,故本文將介紹德、美兩國之相關法規與實務見解,並評析我國因雷曼兄弟集團破產後,原告主張揭穿公司面紗,要求雷曼集團之母公司或其他子公司應負賠償責任之相關案件。最後,本文提出修法建議。
To protect corporate creditors in corporate groups, Article 369-4 of Taiwan Company Law provides that when a controlling company has caused its subsidiary to conduct any business contrary to normal business practice and failed to pay an appropriate compensation, such controlling company shall be liable for the subsidiary's damage; creditor of the subsidiary may claim damages for the company. However, in practice such suits have been extremely rare. Instead, creditors of the subsidiary often argue the doctrine of piercing the corporate veil and demand the controlling company to pay for the debt of the subsidiary. Before the Company Law provides the piercing the corporate veil in its 2012 amendment, courts' opinions were divided on this matter. Along with the recent amendment, new issues require attention. By analyzing relevant laws and cases in Germany and the United States, this paper aims to provide suggestions on how the new laws apply, especially in the context of corporate groups.
期刊論文
1.Thompson, Robert B.(1991)。Piercing the Corporate Veil: An Empirical Study。Cornell Law Review,76(5),1036-1074。  new window
2.Youabian, Elham(2004)。Reverse Piercing of the Corporate Veil: The Implications of Bypassing "Ownership” Interest。Southwestern University Law Review,33,573-596。  new window
3.Meredith, Dearborn(2009)。Enterprise Liability: Reviewing and Revitalizing Liability for Corporate Group。Cal. L. Rev.,97,195。  new window
4.郭大維(20130700)。股東有限責任與否認公司法人格理論之調和--「揭穿公司面紗原則」之探討。中正財經法學,7,49-105。new window  延伸查詢new window
5.劉連煜(19940200)。控制公司在關係企業中法律責任之研究。律師通訊,173,48-59。  延伸查詢new window
6.Ho, Virginia Harper(2012)。Theories of Corporate Groups: Corporate Identity Reconceived。Seton Hall Law Review,42(3),879-951。  new window
7.Kors, M. E.(1998)。Altered Egos: Deciphering Substantive Consolidation。Uniersity of Pittsburgh Law Review,59,381-451。  new window
8.Matheson, J. H.(2009)。The Modem Law of Corporate Groups: An Empirical Study of Piercing the Corporate Veil in the Parent-Subsidiary Context。North Carolina Law Review,87,1091-1155。  new window
9.Matheson, John H.(2010)。Why Courts Pierce: An Empirical Study of Piercing the Corporate Veil。Berkeley Business Law Journal,7,1-71。  new window
10.Miller, S. K.(1998)。Piercing the Corporate Veil among Afficlated Companies in the European Community and in the U.S.: A Comparative Analysis of U.S., German and U.K. Veilpiercing Approaches。American Business Law Journal,36,73-149。  new window
11.Miller E. S.(2009)。Are There Limits on Limited Liability? Owner Liability Protection and Piercing the Veil of Texas Business Entities。Texas Journal of Business Law,43,405-445。  new window
12.Strasser, K. A.(2005)。Piercing the Veil in Corporate Groups, The Changing Face of Parent and Subsidiary Corporation: Entity vs Enterprise Liability。Connecticut Law Review,37,637-665。  new window
13.Thompson, R. B.(1999)。Piercing the Veil Within Corporate Groups: Corporate Shareholders as Mere Investors。Connecticut Journal of International Law,13,379-396。  new window
14.Fischel, Daniel R.、Easterbrook, Frank H.(1985)。Limited Liability and the Corporation。University of Chicago Law Review,52,89-117。  new window
15.張心悌(20130400)。反向揭穿公司面紗原則之研究。東吳法律學報,24(4),65-97。new window  延伸查詢new window
16.Hodge, Lee C.、Sachs, Andrew B.(2008)。Piercing the Mist: Bringing the Thompson Study into the 1990s。Wake Forest Law Review,43,43-341。  new window
會議論文
1.朱德芳、洪秀芬(2012)。控制公司對從屬公司為不當經營責任之研究:以台灣公司法第369-4條第1項為核心。第二屆兩岸商法論壇研討會--股東權保護之法律問題,國立政治大學法學院 。  延伸查詢new window
圖書
1.Kuhlmann, Jens、Ahnis, E.(2010)。Konzern- und Umwandlungsrecht。Heidelberg:C.M. Müller。  new window
2.Blumberg, P. A.、Strass, K. A.、Georgakopoulos, N. L.、Gouvin, E. J.(2004)。Blumberg on Corporate Groups。New York, NY:Aspen。  new window
3.Palmiter, Alan R.(2009)。Corporations: Examples & Explanations。New York, NY:Aspen。  new window
4.Palmiter, A. R.(2012)。Corporations: Examples & Explanations。New York, NY:Aspen。  new window
5.Emmerich, Volker、Habersack, Mathias(2013)。Aktien-und GmbH-Konzernrecht。München:C. H. Beck。  new window
6.Henssler, M.、Strohn, L.、Liebscher(2014)。Gesellschaftsrecht。München:C. H. Beck。  new window
7.Emmerich, V.、Habersack, M.、Sonnenschein, J.(2008)。Konzernrecht。München:C. H. Beck。  new window
8.Baumbach, A.、Hueck, A.(2013)。GmbHG。München:C. H. Beck。  new window
9.Uhlenbruck, W.、Hirte, H.、Vallender, H.(2010)。Insolvenzordnung。München:Franz Vahlen。  new window
10.Hüffer, U.(2012)。Aktiengesetz。München:C. H. Beck。  new window
11.Fleischer, H.、Goette, W.(2010)。Münchener Kommentar zum GmbHG。München:C. H. Beck。  new window
12.Michalski, L.(2010)。GmbHG, Systematische Darstellung。München:C. H. Beck。  new window
13.Römermann, V.(2009)。MÄH GmbH-Recht。München:C. H. Beck。  new window
14.Rowedder, H.、Schmidt-Leithoff, C.(2002)。GmbHG。München:Franz Vahlen。  new window
15.Henssler, M.、Strohn, L.(2011)。Gesellschaftsrecht。München:C. H. Beck。  new window
16.Baumbach, A.、Hueck, A.(2006)。GmbH-Gesetz。München:C. H. Beck。  new window
17.Spindler, Gerald、Stilz, Eberhard(2010)。Kommentar zum Aktiengesetz。München:C. H. Beck。  new window
18.Hamilton, Robert W.(2000)。The Law of Corporations in a Nutshell。St. Paul, MN:Eagan, MN:West Group。  new window
19.劉連煜(2006)。公司法理論與判決研究。臺北:元照出版有限公司。new window  延伸查詢new window
20.Hamilton, Robert W.(1996)。The Law of Corporations。  new window
21.Bainbridge, Stephen M.(2009)。Corporate Law。Thomson/West/Foundation Press。  new window
22.孫森焱(20100600)。民法債編總論。孫森焱。  延伸查詢new window
23.林誠二(2010)。債法總論新解:體系化解說。瑞興圖書股份有限公司。  延伸查詢new window
其他
1.Murray, J. C.(2010)。Equitable Subordination in Bankruptcy: An Analysis of In re Yellowstone,http://www.abanet.Org/rpte/publications/ereport/2010/l/RP_Murray.pdf。  new window
圖書論文
1.張心悌、朱德芳(2010)。揭穿公司面紗原則與否認公司法人格理論之過去、現在與未來--台灣法院判決之實證分析與揭穿公司面紗原則之再定位。公司法理論與實踐:兩岸三地觀點。北京:中國法律圖書公司。  延伸查詢new window
2.Oetker, H.(2012)。Art und Umfang des Schadensersatzes。Münchener Kommentar zum BGB。München:C. H. Beck。  new window
 
 
 
 
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