l^hiifL luM ad ^Dounk nqhitfi 86 7 (232)-2011
CONG TY HOP DANH
C6 HAY K H O N G Tir CACH PHAP NHAN ?
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ien nay, cd nhieu y kien cua cac luat gia ban luan xung quanh van de cdng ty hdp danh cd tU each phap nhan hay khdng? Nhieu y kien cho rang, cdng ty hdp danh khdng cd tU each phap nhan. NgUdc lai, nhieu quan diem cho rang, cdng ty hdp danh cd tif each phap nhan.Nhting quan diem trai ngUdc nay dddc the hien ngay trong cac dao luat hien hanh ciia Viet Nam. Tai khoan 3 Dieu 93 Bd luat Dan sii nam 2005 quy dinh cdng ty hdp danh khdng cd tU each phap nhan, vi thanh vien cua phap nhan khdng chiu trach nhiem dan sii thay cho phap nhan dd'i vdi nhiing nghia vu dan sii do phap nhan xac lap, thiic hien.
Ngifdc lai, khoan 2, Dieu 130 Luat Doanh nghiep nam 2005 lai khdng dinh rang, cdng ty hdp danh cd tU each phap nhan ke id ngay dUdc cap giay chdng nhan dang ky kinh
• NGUYEN VINH HUNG
doanh. Vay phai chang, trong quan he dan sii thi cdng ty hdp danh khdng cd tU each phap nhan, cdn trong quan he thUdng mai thi cdng ty hdp danh lai cd tU each phap nhan? Dieu nay la khdng the, bdi le: TrUdc het, ve mat hpc thuat, khd cd the phan biet dupc hoan toan rach rdi gitia hanh vi thUdng mai va hanh vi dan sii; thU hai, ve mat phap luat thiic dinh, Bd luat Dan sii nam 2005 da cd khuynh hifdng ap dung cho ca quan he dan sii va quan he thUdng mai (Dieu 1). Vay chi cd the ndi, cac quy dinh cua hai dao luat nay dien dat hai quan diem khac nhau cua cac luat gia, cd nghia la he thd'ng van ban phap luat cua ta hien nay thieu nha't quan, du rang hai daoluat nay deu dUdc ban hanh nam 2005. Luat Doanh nghiep nam 1999 cd cac quy dinh sd lifdc x'e cdng ty hdp danh va cho rang loai cdng ty nay khdng cd tu each phap
nhan. The'nhUng, khi ke'thifa va phat trien dao luat nay, Luat Doanh nghiep nam 2005 lai cd quan diem khac. Vi vay, viec lam sang td van de cdng ty hdp danh cd tU each phap nhan hay khdng cd mdt y nghia quan trpng khdng chi ve mat hpc thuat, ma ca ve thiic tien lap phap, nha't la khi Viet Nam dang xay diing lai Bd luat Dan sU va nghien cdu cai each khung phap luat kinh doanh.
Khai niem cdng ty hdp danh da cd td rat lau trong lich sif va ngay cang trd nen phd bien d nhieu qud'c gia.
Nam 2300 trUdc Cdng nguyen, Bd luat Hammurabi cua Babylon da cd nhdng chi dan dau tien lien quan tdi van de hdp danh. Dd'i vdi ngUdi Do Thai, thi hdp danh mang tinh thddng mai dUdc hinh thanh tif nhiing hpi budn^ Dd'i vdi he thd'ng phap luat chau Au luc dia, nhin chung luat ve hdp danh hinh thanh tu tap
Ddn chu & Phdp ludt
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quan cua cac thddng nhan.
Tai Phap. ngudi ta dung cac thuat ngii nhU societas (hpp danh chi bao gdm cac thanh vien hop danh) va societe en common dite (bao gdm cac thanh vien hop danh va ca cac thanh vien gdp vdn) de chi cac hinh thuc hop danh-. d PhUdng Ddng, nhung md hinh lien ket budn ban theo kieu phudng, hdi tu lau da rat quen thudc. Tuy vay, chi mdt hai the ky gan day, thi cac md hinh td chUc kieu hdi ngu'di (societas), md hinh hop danh (partnership) theo hp phap luat Anh - My mdi dUdc truyen ba rdng rai^. Mac du cdng ty hdp danh xua't hien rpng ldn nhU vay d cac nu'dc tren the gidi, the nhu'ng cd nifdc thua nhan tU each phap nhan cua cdng ty hdp danh, cd nifdc khdng thua nhan, cd mdt sd nu'dc coi cdng ty hdp danh cd tu each phap nhan trong nipt so' truPng hop nhU pha san... Viet Nam cung d trong sd cac nu'dc theo nhdm thu ba nay each day khoang mdt thap ky. Trong khi Luat Doanh nghiep nam 1999 quy dinh cdng ty hop danh khdng cd tu each phap nhan, nhu'ng
ben canh dd. Luat Thue thu nhap doanh nghiep nam 2003 lai danh thue thu nhap vao cdng ty hpp danh. Dieu dd cd nghia la cdng ty hop danh cd kha nang hudng quyen sd huu tai san va cd nghia vu trfch mdt phan tai san cua minh de nop thue.
Theo cac quy dinh tai Dieu 84 Bd luat Dan sii nam 2005, thi mdt td chuc chi dUdc coi la phap nhan khi cd du bdn dieu kien: Du'dc thanh lap hop phap; cd cd ca'u td chdc chat che; cd tai san ddc lap va tii chiu trach nhiem bang tai san dd va phai tU nhan danh minh tham gia vao cac quan he phap luat. Cdng ty hpp danh theo md ta cua Luat Doanh nghiep nam 2005 da dap dng du'dc cac tieu chuan nay. Nd du'dc phap luat cho phep thanh lap, cd cd ca'u td chuc kha chat che du'dc quy dinh bdi dieu le cua cdng ty hoac bdi phap luat. Tuy nhien, tieu chuan cd tai san dpc lap, tii chiu trach nhiem bang tai san dd va tieu chuan nhan danh minh tham gia cac quan he phap luat mdt each dpc lap thi cdn cd nhieu tranh luan. De ly giai cho viec cdng
ty hdp danh cd dap dng dUdc hai tieu chuan nay khdng, can lam rd nhung van de sau:
Thd nhdt, khoan 4 Dieu 4 Luat Doanh nghiep nam 2005 dinh nghia gdp von la viec dua tai san vao cdng tx- de trd thanh chu sd huu hoac cac chu sd hifu chung cua cdng ty.
Tiep dd, khoan 1 Dieu 29 ciia dao luat nay quy dinh thanh vien cdng ty trach nhiem hifu ban, cdng ty hop danh va co ddng cdng ty cd phan phai chuyen quyen sd hiiu tai san gdp vdn cho cdng ty. Cac quy dinh nay cung phu hdp vdi ([uan niem cua nhieu he thdng phap luat. Chang ban d Hoa Ky, khi cdng ty hdp danh bi pha san thi tai san cua cdng ty du'dc mang ra tra nd trUdc, rdi mdi tdi viec mang tai san cua cac thanh vien cua nd ra tra np. 0 day xuat hien van de thanh vien cdng ty hdp danh chiu trach nhiem thay cho cdng ty khi tin san cua cdng ty khdng dii de tra nd.
Chinh vi van de nay, ma nhieu quan niem cho rang, cdng ty hdp danh khdng cd tU each phap nhan. An le cua Ddc nam 2002 cho tha'y, thanh vien cdng ty hdp danh
Ddn chu & Phdp ludt
^hiLfi luat od 'Doojnk nqhilfi 86 7 (232)-2011
chi giu vai trd la ngUdi bao lanh lien ddi cho boat ddng cua cdng ty. Vay khdng the ndi ngudi bao lanh va ngUdi du'pc bao lanh khdng cd su rach rdi ve tai san. Quan niem nay da xua't hien d Viet Nam4.
Thit hai, cac quy dinh ve dat ten cdng ty hpp danh tu truyen thdng ddi hdi phai ghi it nha't ten cua hai thanh vien hdp danh. Do dd, nhieu quan niem cho rang, cdng ty hdp danh khdng tii nhan danh minh tham gia cac quan he phap luat mdt each ddc lap.
Hdn nua, bat ke thanh vien hdp danh nao cung cd the nhan danh cdng ty de giao dich. Cdng ty hpp danh la mdt cdng ty dd'i nhan dUpc lien ket diia tren cd sd long tm va nhan than cua cac thanh vien. Vi vay, viec lam mat di tinh ca nhan cua cac thanh X'ien khi hanh ddng cho lpi fch cua cdng ty khdng dupc de cao. Tuy nhien, cac thanh vien khdng the tii lay tai san cua cdng ty mang ve nha va khdng the lam giam ldi ich neng cua cdng ty. Luat Doanh nghiep nam 2005 cd nhieu quy dinh ngan can cac hanh
ddng nhu vay. Cac thanh vien nhan danh cdng ty hanh ddng khdng mang lai quyen va nghia vu cho minh. ma mang lai quyen va nghia vu cho cdng ty.
Ngay nay. ngudi ta khdng the nghi rang, cdng ty hdp danh khdng cd mdt he thd'ng quyen va nghia vu, cd nghia la cdng ty hpp danh phai cd kha nang hudng quyen va ganh vac nghia xm. Vi vay, nd khdng the la gi khac ngoai phap nhan.
Hien nay, dang tdn tai hai hpc thuyet ldn ve phap nhan.
Dd la bpc thuyet gia tudng va hpc thuyet thiic tai. Viec liia chon hpc thuyet nao cd the anh hudng tdi cac quy dinh cua phap luat thuc dinh ve cdng ty hdp danh. Hpc thuyet gia tudng cho rang, phap nhan la mdt chu the gia tud'ng xuat phat tu chu nghia ca nhan, nen dan tdi he qua la phap nhan hoan loan phu thudc vao sii hoach dinh cua nha lam luat. Hpc thuyet thiic tai cho rang, phap nhan la mpt thuc tai xua't phat td chu nghia tap the va nha lam luat chi cd the cdng nhan va kiem soat thiic tai dd. Rd rang, cdng
ty hop danh la mdt thuc tai da dupc tao lap nen bdi tap the cac thu'dng nhan do nhu cau khach quan cua boat dpng thuo'ng mai dan dat. Vav nha lam luat khdng the tuy tien quy dinh nd la phap nhan hay khdng la phap nhan gid'ng nhu Luat Doanh nghiep nam
1999, Bp luat Dan sii nam 2005 Vci Luat Doanh nghiep nam 2005. Nhieu nudc da thay ddi quan niem cho rang, cdng ty hpp danh cd tU each phap nhan. Dav la mdt budc tien bp quan trong de kiem soat cac cdng ty bpp danh.
Trong dip sUa ddi Bd luat Dan sU lan nay, cac nha lam luat nen nghien cuu ky lUdng ve van de nav •
1. Denis Clifford and Ralph Warner, 2006, Form A Partnership, 7th edition, Nolo Press, 2006. tr. 8.
2. Denis Clifford and Ralph Warner, 2006, Form A Partnership, sdd, tr. 21.
3. Khoa Ludt - Dai hoc Qudc gia Ha ngi, 2006, Gido trinh Lugt Kinh ti; iTgpl: Ludt Doanh nghiep), tr. -52.
4. Xem bdi giang ve Lugt Kinh te cua TS. Ngo Huy CUdng - Khoa Lugt. Dgi hgc Qudc gia Hd Noi.
