BANVEDUANLUAT
CAC QUY D P VE CONG TY HOP DANH
THEO LUAT DOANH NGHIEP NAM 2014: BJiT CAP VA KIEN NGHI
Nguyln Thi Ngoc Uyin*
Le Nh^t Bao**
* ThS. Khoa Luat - Tru'dng Dai hpc Quoc te Sai Gon.
* * ThS. Khoa Luat Thu'dng mai - Tru'dng Dai hgc Luat TP.Ho Chi l^inh.
Thdng tin bai vi^t:
Tie khoa: cong ty hop danh, thanh viSn hop danh, thanh vien gop von.
Lich su bdi viet:
Nhanbai Bien t$p Duyet b^i
05/01/2020 12/01/2020 14/01/2020
Tom tat:
Bai viSt nay tlip tnmg phan tich nhiing diSm con hk cap trong cac quy dinh ciia Lu|t Doanh nghiep nam 2014 v6 cong ty hpp danh va tir do de xudt kien nghi hoan thien cac quy dinh do.
Article Infomation:
Keywords: partnerships, general partner, limited partner.
Article History:
Received Edited Approved
05 Jan. 2020 12 Jan. 2020 14 Jan. 2020
Abstract:
This article points out the inadequacies of the partnership model in the Law on Enterprises of 2014, from which to provide recommendations for the draft amendments of the Law on Enterprises.
C
ong ty hop danh (CTHD) la loai hinh doanh nghigp ra doi tur rdt sdm tren tha gioi. Ci Viet Nara, mo hinh nay xuat hien cung vai qua trinh thirc dan Phap xam luge nuac ta vao thi ky XIX'. Mai cho den khi Luat Doanh nghiep nam 1999 ra dai thi mo hinh CTHD mai ghi nhan ro rang trong luat. Tir do din nay, CTHD hiu nhukhong may phat trien d Viet Nam. So lugng thanh lap mai cua CTHD tren thi truang Viet Nam xk it, chi8m khoang 0,03% so vai cong ty trach nhiem hiiu han mgt thanh vien, 0,1 % so vai cong ty co phan. Xet ve von va ngucri lao dgng thi CTHD ciing xep vi tri thap nhitl Thuc trang nay do nhieu nguyen nhan khac nhau, trong do c6 nguyen nhan la
1 Pham Duy Nghia (2004), Chuyen khao Luat kinh tk, Nxb. Dai hoc Quoc gia Ha Noi, tT,241-242.
2 https://dangkykinhdoanh.gov.Viet Nam/Viet Nam/tin-tuc/598/4337/tinh-hinh-chung-ve-dang-ky-doanh- nghiep—thang-12-va-nam-2017.aspx, truy cap ngay 6/7/2019.
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khung phap ly dieu chlnh CTHD con nhi6u han che, bat cap can dugc hoan thien.
1. Quy flinh ve thanh vien hgp danh 1.1. Vi doi tuffng CO thi trd thdnh thdnh viin hop danh
Thanh vien hgp danh la doi tugng bdt bugc phai co trong CTHD, true tiep tham gia quan ly dieu hanh trong CTHD. Cac thanh vien hgp danh la nhiing ngucri giir vai tro bao lanh lien doi cho mgi hoat dgng cua cong ty^
Chinh vi vay, phap luat dat ra nhiing dieu kien, tieu chuan nhat dinh cho thanh vien hgp danh.
Theo quy dinh Luat Doanh nghiep nam 2014 (Luat Doanh nghiep), thanh vien hgp danh phai la ca nhan, con phap nhan khong the tra thanh thanh vien hgp danh.
Trong khi do, neu cho phep phap nhan lam thanh vien hgp danh se co nhiing mat tich cue nhu; Cung cap them mgt loai hinh doanh nghiep de phap nhan khoi sir kinh doanh; khi CTHD bi pha san, phap nhan van c6 the dung cac tai san cua rainh de thuc hien nghia vu cho CTHD; kha nang kiem soat va dam bao tai san cua phap nhan de thanh toan ng thuan lgi hem so voi ca nhan. Doi vai cac tai san rieng cua ca nhan thucmg kho kiem soat, nhimg tai san cua phap nhan phai tuan thii phap luat ke toan, kiem toan nen tinh minh bach tot han.
Viec cho phep phap nhan dugc lam thanh vien hgp danh trong CTHD von da co tir lau o nhieu nuac tren the giai. Chang han,
theo Luat s6 66-537 ngay 24/7/1966 ciia Phap vi cac cong ty thuang mai thi thanh vien hgp danh (general partnership) co the la phap nhan; theo do CTHD (the partner- ship) phai CO it nhit la 2 thanh vien (deu la thucmg nhan: ca nhan hoac phap nhan) cung tien hanh hoat dgng thucmg mai duai mgt hang chung va cung lien dai chiu trach nhiem vo han vi cac khoan ng cua cong ty.
Tai Hoa Ky, hgp danh thong thuang la mot to chuc kinh doanh dugc thanh lap bcri it nhat hai thanh vien hgp danh, co the la cac ca nhan hoac cong ty (corporation). Moi thanh vien hgp danh phai chiu trach nhiem ca nhan, lien doi va vo han doi vai tat ca cac khoan ng va nghia vu cua cong ty^. Hay noi each khac, "thanh vien hgp danh co the la mgt cong ty"^. Do vay, a cac nuoc khong it truang hgp hai hoac nhieu phap nhan cung gop von thanh lap mgt CTHD.
Tu do, tac gia kien nghi nen b6 sung quy dinh thanh vien hgp danh co the la ca nhan hoac phap nhan. Khi do, de thuc hien quygn chu sa hiiu phap nhan tai CTHD, phap luat can xay dung quy che phap ly de phap nhan cii mgt ca nhan dai dien tham gia quan ly CTHD. Vi neu phap nhan cii nhi§u ngucri dai dien quan ly, dieu hanh thi co th§
kho khan de dua ra quyet dinh cu6i cung, gay phuc tap khong ckn thiSt din quan tri cong ty. Khi phap nhan cu mgt nguoi dai dien quan ly tai CTHD thi nguai nay co quyen ngang vai thanh vien hgp danh ca nhan khac.
Nguyln Vinh Himg (2019), Phap luat v8 cong ty hgp v6n don gian tai mgt so quoc gia - so sanh voi Viet Nam, Tap chi Nha nuoc va Phap luat, s6 5/2019, tr.53.
Dich tir: "A general partnership is a business organization established by at least two partners, which may be private individuals or entities such as other partnerships or corporations. Each partner is personally, jointly and severally liable for all of the partnership's debts and obligations". Gero Pfeiffer, Wirtschaftsjurist, Sven Timmerbeil (2008), US-American Company Law - An Overview, Zeitschift filer das Juristische Stu'dium, p.597.
Marianne M. Jennings (2006), Business its legal. Ethical, and global environment, seventh edition, Thomson West, p. 85 3
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BAN VE DU AN LUAT 1.2. Vi quyin cua thdnh vien hop
danh
Quyen biiu quyit cua thdnh viin hap danh
Theo diim a khoan 1 Di8u 176 Luat Doanh nghiep, "m6i thanh vien hgp danh c6 mpt phiSu bieu quyet hoac co so phieu bieu quyit khac quy dinh tai Dieu le cong ty".
Nhu vay, DiSu le cong ty hgp danh co the ghi nhan moi thanh vien hgp danh c6 hem mgt phieu bieu quyet. Tuy nhien, khoan 3 Di6u 176 Luat nay lai quy dinh, viec th6ng qua quyit dinh cua Hgi dong thanh vien dugc tinh dua tren tong so thanh vien hgp danh (tmh tren dau ngucri) chii khong phai tinh tren tong so phieu bieu quyet ciia thanh vien hgp danh, mac dii dieu luat nay cho phep Dieu le cong ty hgp danh dugc quy dinh khac voi luat.
Do do, tac gia de xuat sua doi quy dinh vi diiu ki$n de thong qua quyet dinh Hgi dong thanh vien, tai khoan 2, 3 Dieu 176 Luat Doanh nghiep, phai dua vao so phieu bieu quyet cua thanh vien hgp danh.
Thie hai, ve quyen duac chia mpt phdn gid tri tdi sdn cdn lgi khi cdng ty hpp danh gidi the.
Quyen nay dugc quy dinh tai diem g khoan 1 Dieu 176 Luat Doanh nghiep. Theo do, thanh vien hgp danh co quyen dugc chia mgt phan tai san con lai cua cong ty hgp danh theo thoa thuan giiia cac thanh vien hgp danh trong Dieu le cong ty ma khong nhat thiet phai theo ty le phan von gop. Tuy nhien, khoan 6 Dieu 202 Luat lai quy dinh, viec xii ly phan tai san con lai sau khi giai the, dugc tra cho cac thanh vien theo ty le so hiru phan von gop ma khong co ngoai le.
Dieu nay tao ra su mau thuan trong cac quy dinh ve viec giai the cong ty hgp danh.
Xet thay cong ty hgp danh ton tai dua tren ca sa lien ket giiia cac thanh vien hgp danh, hg phai ciing nhau lien dai chiu trach
nhiem vo han doi vai cac khoan ng ciia cong ty. Do do, chiing ta can ton trgng thoa thuan (neu co) giiia cac thanh vien hgp danh trong viec xu ly khoi tai san con lai ciia cong ty hgp danh sau giai the. Vi vay, tac gia di xuit siia doi khoan 6 Dieu 202 Luat Doanh nghiep theo hudng tuang thich vai diem g khoan 1 Dieu 176 cua Luat.
Thu ba, vi quyin ducrc thdnh Igp doanh nghiep tu nhdn
Theo quy dinh cua khoan 1 Dieu 175 Luat Doanh nghiep, thanh vien hgp danh co the lam chu doanh nghiep tu nhan neu dugc sir nhat tri ciia cac thanh vien hgp danh con lai. Tuy nhien, khoan 3 Dieu 183 Luat Doanh nghiep lai cam chii doanh nghiep tu nhan dong thdi lam thanh vien cong ty hgp danh (gdm ca thanh vien hgp danh va thanh vien gop von). Sir bat cap giiia hai quy dinh nay gay anh hudng den chat lugng va hieu qua cua viec thuc thi Luat tren thuc te. Vi vay, chiing toi cho rang, can xac dinh ro rang trong Luat di dam bao quyen ciia thanh vien hgp danh trong viec lam chu doanh nghiep tu nhan. Neu ckm chii doanh nghiep tu nhan lara thanh vien cong ty hgp danh thi cac quy dinh vi cong ty hgp danh ciing can dam bao tinh tuong thich, tranh su xung dot.
1.3. Vi cham dirt su dung ten cua thdnh viin hop danh
Ten la mgt bg phan bdt bugc phai co d moi doanh nghiep noi chung cung nhu CTHD ndi rieng. Viec dat ten trong CTHD phai tuan thu cac quy dinh tai cac dilu 38, 39,40, 41, 42 Luat Doanh nghiep. Dilm d^c thii cua ten CTHD la co thi ghep ten ciia tung thanh vien hgp danh tao thanh ten cong ty. Dtm gian bdi vi hg la nhiing ngudi dai dien theo phap luat cho CTHD, true ti^p quan ly va thuc hien hoat dgng kinh doanh dua tren uy tin, nang luc cua moi ngudi.
Hien nay, Luat Doanh nghiep quy dinh, CTHD khong duac tilp tuc sit dung
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tSn cii neu sau khi chara diit tu each thanh vien, thanh vien hgp danh do hoac ngudi thua ke, ngudi dai dien theo phap luat ciia hg khong cho phep'^. Viec khong cho phep CTHD tiep tuc sir dung ten ciia CTHD se gay thiet hai true tiep cho lgi ich cong ty. Bdi le, ten doanh nghiep la ragt bg phan gan lien vdi doanh nghiep tir liic thanh l§p, la mgt phan tai san cua cong ty - tai san nay tach bach, dgc lap vdi cac thanh vien. Noi each khac, mdi thanh vien khong con quyen sd hiiu ten cua doanh nghiep, bdi do la tai san ciia chinh cong ty. Ngoai ra, viee thay doi ten CTHD sau khi mgt thanh vien hgp danh cham diit tu each thanh vien eo the anh hudng xau den tinh hinh kinh doanh ciia cong ty, gay kho khan trong cac thu tuc dang ky lai vdi ca quan nha nudc va tren eac giao dich khac.
Khi nghien ciiu phap luat cua Cgng hoa Phap, sau khi thanh vien hgp danh chet, hgp danh hiiu han van co quyen tiep tuc su dung ten ciia thanh vien do la mgt phan ten ciia cdng ty, neu khong vi pham cac quy dinh vl dat ten tai Dilu L221-2 va Dilu L222-3.
Cu the, theo quy dinh ciia Dieu L221 -17 Bg luat Thuong mai Phap: "Trir cac vi pham cac quy dinh ciia Dieu L221-2 va Dieu L222-3, eac thanh vien hgp danh su dung ten cua mgt hoac nhieu thanh vien sang lap da chet trong ten doanh nghiep ciia hg tu ngay 1/4/1967
CO the duge phep giii lai ten nay trong ten ciia doanh nghiep"'. Ngoai ra, Bg luat Thuang mai Phap cho phep hgp danh hiiu han dat ten theo ten ciia thanh vien gop von nhung phai ed cum tir "societe en commandite siraple" (thanh vien gop von) trudc hoac sau ten ciia thanh vien doi
Chiing tdi cho riing, dl bao dara lgi ich ciia cong ty, chn bo ngi dung quy dinh tai khoan 6 Dilu 180 Luat Doanh nghiep. Luat chi nen cam doanh nghiep d6 khdng dugc sii dung ten ciia thanh vien hgp danh neu viec su dung ten do gay thiet hai ve quyen nhan than va quyen tai san cho ca nhan va gia dinh eua hg. Trong trudng hgp, neu ngudi thua kl, ngudi dai dien theo phap luat cua thanh vi6n do chiing minh viec sii dung ten gay ra thiet hai ro rang thi cd quyen khdi kien ra Tda an yeu cau viec cham dut sii dung ten do.
2. Quy dinh ve thanh vien gop von 2.1. Vi quyin cda thdnh viin gdp vdn Hien nay, quy dinh ciia Luat Doanh nghiep ve quyen cho thanh vien gdp von con chung chung, chua day dii, dan den quyen cua thanh vien g6p von chua dugc bao ve thoa dang. Cu the nhu sau:
Thie nhdt, ve quyin trieu tap hpp Hpi ddng thdnh vien
Theo quy dinh tai khoan 1 Dilu 178 Luat Doanh nghiep, chi co Chu tich Hgi dong thanh vien hoae thanh vien hgp danh
Tham khao khoan 6 DiSu 180 Luat Doanh nghiep 2014 vg chim dut tu each ciia thanh vien hop danh: "Sau khi cham dirt tu each thanh vien, n6u ten ciia thanh vien bi chim dut da duac su dung lam thanh mot p h i n hoac toan bo ten cong ty thi ngiroi do hoac ngucri thira ke, ngucri dai dien theo phap luat cua ho c6 quy^n yeu cau cong ty cham dut viec su dung ten do",
Dugc dich tu Di^u L221-17 Bo luat Thuong mai Phap: "By derogation fi-om the provisions of Articles L221- 2 and L222-3, general partnerships which were using the name of one or more deceased founding partners in their business name on 1 April 1967 may be authorised to retain this name in their business name". Ngu6n:
https://viTvw.legifi'ance.gouv.fr/content/download/1951/13685/version/5/file/Code_32.pdf?utm_source=zalo
&utm_medium=zalo&;utm_campaign=zalo&zarsrc=30.
Tham khao Dilu L222-3 Bo luat thuong mai Phap: "A limited partnership shall be designated by its business name, in which may be incorporated the names of one or more partners and which must be immediately preceded or followed by the words "societe en commandite siraple" (limited partnership)".
IMP P H A P / ^ ° 2+3(402+403) - Tl+2/2020
BANVEDUANLUAT CO quyln trieu tap hgp Hgi dong th^nh vien.
Dilu nay d6ng nghia la thanh vien gop ydn khong CO quyln trieu t|ip cugc hgp Hgi dong thanh vien mac du hg c6 !y do chinh dang.
TrSn thyc tl, nhilu trudng hgp cac thanh vien gop v6n co bang chiing chimg minh nhiing vi pham cua cac thanh vien hgp danh trong qua trinh hoat dgng, nhung hg khdng thi yeu cku trieu tap cugc hgp Hgi dong thanh vien dl giai quyet van de ciia minh.
Dilu nay, vo hmh tnmg anh hudng den quyen lgi cua nhihig thanh vien gop von. O Phdp, thanh vien gop vdn vin co quyen trieu tap cugc hgp Hgi d6ng thanh viSn, mien la hg dap ling dieu kien: so thanh vien gdp von trifu tap cugc hgp Hdi dong thanh vien phai it nhdt mgt ph4n tu ve so lugng va it nhat mgt phSn tu vl vdn gdp ciia tdng sd thanh vien g6p von'. Chiing toi cho rang, de t^o m6i trudng phdp ly thuan lgi cho cac thanh vien gop von phat huy quyen ciia minh, Luat Doanh nghiep can bo sung them quy dinh:
thanh vien gop von cd quyen trieu tap cugc hgp Hgi dong thanh vien bat thudng khi hg CO chiing cii chiing minh dugc nhiing vi pham ciia thanh vien hgp danh trong qua trinh hoat dgng tai CTHD.
Thic hai, vi quyen tham gia bieu quyit cua thdnh viin gdp vdn
Khoan 5 Dilu 177 Luat Doanh nghiep quy dinh; "Quyen tham gia bieu quyet ciia thanh vien gop von dugc thuc hien theo quy
dinh cua Luat nay va Dieu le cong ty". Quy dinh nay thilu cu thi. Theo kinh nghiem ciia phap luat Phap, vi$c quyet dinh nhiing v4n de quan trgng lien quan den quyen lgi tit ca thanh vien trong cdng ty phai dugc su ding y cua tat ca thanh vien hgp danh va phin ldn theo so lugng va von cua thanh vien gop von. Phan lan d day dugc hilu la trSn 50%
tong sd thanh vien gop v6n dong y'°.
Chiing tdi cho rang, de thu hiit nha dau tu gdp von vao doanh nghiep va bao dam mdi trudng phap ly cho cac thanh vien gop von, phap luat can md rdng thSm quyen cho thanh vien gop v6n trong CTHD. Do la khi quyet dinh cac van de quan trgng nhu: sira doi, bd sung Dieu 1? cong ty, sira doi, bo simg cac quyen va nghia vu cua thanh vien gop v6n, t6 chiic lai va giai the cong ty phai dugc it nhat ba phdn tu s6 thanh vien hgp danh va tren 50% s6 thanh vien gop v6n d6ng y,
2.2. vi gi&i hgn trdch nhiim tdi sdn cda thdnh vien gdp vdn
Dilm c khoan 1 Dilu 172 Luat Doanh nghiep quy dinh: "Thanh vien gop von chi chiu trach nhiera vl cac khoan ng cua c6ng ty trong phara vi s6 von da gop vao cdng ty", trong khi do, dilra a khoan 2 Dilu 182 lai quy dinh, thanh vien gop von chi chiu trach nhiem vl cac khoan ng va nghia vu tai san khac cua cong ty trong pham vi so von da cam kit gop. 6 day can luu y la, v6n da
9 DiSu L222-5 BQ luat thuang mai Phap chi ro: "Cac quyk dinh se dugc thuc hien theo quy dinh trong dieu le va nhiing thoa thuin khac cua cong ty. Tuy nhien, Hpi d6ng thanh vien dugc trieu tap hop phap theo yeu ciu bai mpt thanh vien hgp danh hoac mot phin tu theo s6 lirgng va v6n cua cac thanh vien gop von".
Nguyen g6c: "Decisions shall be taken in accordance with the conditions specified in the memorandum and articles of association. However, a general meeting of all the partners shall be legally convened if requested by either one active partner or one quarter by number and by capita! of the limited partners".
10 Tham khio Dieu L222-9 Bg luat thuang mai Phap: "The partners may not change the nationahty of the partnership other than by unanimous agreement. All other amendments of the memorandum and articles of association may be decided upon with the consent of all the active partners and the majority by number and by capital of the limited partners. Clauses decreeing more onerous majority conditions shall be deemed null and void".
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gop khac vdi von da cam kit gop. Theo chiing toi, can sira lai diem c khoan 1 Dilu 172 Luat Doanh nghiep theo hudng phii hgp vdi diem a khoan 2 Dieu 182 cua Luat. Bdi le, lgi nhuan ma thanh vien gop von dugc nhan la lgi nhuan dugc chia theo ty le phan tram phan von gop trong vdn Dilu le cua cdng ty hay noi mdt each chinh xac la von da cam ket gop. Ben canh do, khoan 3 Dilu 173 Luat Doanh nghiep con quy dinh:
"Trudng hgp co thanh vien gop von khong gop dii va diing han sd von da cam ket thi sd von chua gdp du dugc coi la khoan ng cua thanh vien dd doi vdi cong ty".
2.3. Vephdn chia Iffi nhuan cho cdc thdnh vien gdp von
Theo quy dinh ciia Luat Doanh nghiep, lgi nhuan dugc chia hang nam cho cac thanh vien gop von dugc xac dinh tucmg ling vdi ty le von gop trong von dieu le cong ty nhung cac thanh vien hgp danh dugc chia lgi nhuan tuang iing vdi ty le von gdp hoac theo thoa thuan quy dinh tai Dieu le cong ty^'. Nhu vay, Dieu le cong ty c6 the quy dinh each thiic phan chia lgi nhuan khac cho thanh vien hgp danh phu hgp vdi hoat dgng kinh doanh ciing nhu cac dieu kien cu the cua doanh nghiep'^. Cach quy dinh nay ciia Luat Doanh nghiep dang gay bit lgi cho thanh vien gop vdn. Bdi le, neu cac thanh vien hgp danh thoa thuan chia lgi nhuan theo Dieu le cong ty va so tien dugc chia cho mdi thanh vien hgp danh co the nhieu han so tien dugc xac dinh theo ty le von gop, cac thanh vien gop von c6 the bac bo each chia do khong? Dieu nay rat kho thuc hien bdi vi viec sira doi, bo sung Dieu le cong ty ca ban thudc ve quyen cua thanh vien hgp danh (dugc it nhat ba phan tu so thanh vien hgp danh dong y). Dac biet, tnrdc liic gia nhap
CTHD, cac ben da thoa thuan chia theo ty le v6n gdp nhung sau mgt thdi gian, CTHD lam an phat dat, cac thanh vien hgp danh thay d6i each chia lgi nhuan theo y chi chii quan cua hg. Dilu nay co thi din tdi viSc lgi nhuan duge chia cho cac thanh vien gdp von it hon s6 tiln dang le hg dugc hudng nlu tinh theo quy dinh tai dilm b khoan 1 Dieu 182 Luat Doanh nghiep. Trong khi do, v6n dieu le cua CTHD co thi dugc hinh thanh tii hai nguon la vdn gop ciia thanh vien hgp danh va von gop cua thanh vien gdp von. Vi vay, chiing toi cho rSng, khi phan chia lgi nhuan ciing nen phan chia thanh hai ngudn nhu vay, tuang iing vdi ty le von gop cua cac thanh vien. Gia su, CTHD H gom co 2 thanh vien hgp danh A va B vdi s6 v6n gop chilm ty le 70% von dieu le, hai thanh vien gop v6n C, D chiem ty le 30% von dieu le. Culi nam 2018, CTHD H lgi nhuan rdng 1 ty ding thi thanh vien A, B se dugc chia lgi nhuan 700 trieu con C, D dugc 300 trieu. Trong phin 700 trieu, hai thanh vien hgp danh dugc quyen tii thoa thuan each chia dua tren cong siic dong gop ciia moi ngudi.
Vdi nhiing phan tich neu tren, chiing toi cho rang, de bao ve quyen lgi cho thanh vien gop v6n t6t han, can siia quy dinh tai diem e khoan 1 Dieu 176 Luat Doanh nghiep theo hudng: cac thanh vien hgp danh dugc chia lgi nhuan tuong ung vdi ty le v6n gop hoac theo thoa thuan quy dinh tai Dilu le cong ty, miln la tdng lgi nhuan dugc chia cho cac thanh vien hgp danh tuang iing vdi t6ng ty le von gop cua hg. Dilu nay co nghTa la, cac thanh vien hgp danh co thi tu do thoa thuan each chia lgi nhuan cho moi thanh vien phu hgp vdi cong siic dong gop nhung khong anh hudng den lgi nhuan dugc chia cho cac thanh vien gop von •
11 Xem diam b khoan 1 DiSu 182 va dilm e khoan I DiSu 176 Luat Doanh nghiep 2014.
12 Giao trinh phap luJit vS chu thi kinh doanh (2019), Truong Dai hoc Luat TP. Ho Chi Minh, Nxb. H6ng Due
~ Hpi Luat gia Viet Nam, tr. 149.
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