S6' 1/2019 - Nam thifMirai Bon
CAC MOI QUAN HE PHAP LY CUA CONG TY HOP DANH THEO LUAT DOANH NGHIEP NAM 2014
Nguyen Vinh Hung' Tom tat: Khde voi hdu hit cdc logi hinh cong typho biin hien nay, cdng ty hgp danh trong Lugt doanh nghiep (LDN) ndm 2014, tdn tgi hai logi hmh thdnh vien khde nhau ve tu cdch phdp ly. Mat khde, trong qud trmh lien hdnh cdc hogt dgng cua cong ty,_ mdi logi hinh Ihdnh vien lgi giu vi tri vd vai tro rat khde nhau. Bai viit nghien ciru vdn di liin quan din cdc mdi quan hi trong cdng ty hgp danh. di tir dd, tim ra nhmg hgn chi, bdt cgp trong cdc quy dinh cua cdng ty ndy vd de xudt mdt so kiin nghi.
Tu khda: Cdng ty hgp danh, ihdnh vien hgp danh, thdnh viin gop von, trdch nhiem vd hgn, trdch nhiem hm han.
Nhgn bdi: 25/11/2018; Hodn thdnh bien tdp:25/12/2018; Duyet ddng; 17/01/2019.
Abstract: Unlike most common type of company currently, general partnership in Enterprise law in 2014 has two different types of members of the legal status. Other way. during the operation of the company, each type of membership keeps separate position and rale. The article studies the issues related to relationship of general partnership to find limitations and shortcomings in the regulations of the general partnership to make recommendations.
Keywords; General partnership, general partner, limited partner, unlimited liability, limited liability Date of receipt: 25/11/2018; Date of revision: 25/12/2018; Date of approval: 17/01/2019.
\. Bat van dl 2. Cac mdi quan he phap ly trong qua trinh Cong ty hgp danh la cdng ty mang ban chat cita hoat dpng va ton tai ciia cong ty hop danh loai hinh cdng ty ddi nhan^. Khac vdi phap Mat ciia Cdng ty hgp danh la mdt thuc thg kinh doanh cac quoc gia tren the gidi^ hien nay, theo quy djnh
tai Khoan I, Dilu 172 ciia LDN nam 2014, cdng ty hc^i danh ton tai hai loai hinh thanh vidn khac nhau ve tu each phap ly. Vl vay, cdng ty hgp danh luon tdn tai nhieu mdi quan he khac nhau nhu giira cong ty vdi thanh vien cdng ty, cac loai thanh vidn cong ty vdi nhau hay quan he giua cdng ty vdi nguoi thii ba ben ngoai cdng ty, thanh vien vdi ngudi thii ba bgn ngoai. Chinh tir sy da dang cita cac quan he nay cd thi lam phat sinh cac franh chap va chung ciing cd the anh hudng rat Idn den su tdn tai cita cong ty hay anh hudng ddn quyin, lgi ich hpp phap cua cac thanh vign hoac cita ngudi thii ba b8n ngoai khi giao djch vdi cdng ty hgp danh. Tir do, nghign cim vg cac mdi quan he ciia cdng ty hgp danh la rat cin thiit va quan trpng. Bdi qua nghien ciru, co thg tim ra cac han chd, bat cap va dua ra mot so giai phap nham gdp phan hoan thien cac quy djnh vl cdng ty hgp danh.
the nen cdng ty phai tien hanh cac hoat ddng giao dich vdi bdn ngoai nham tim kiem lgi nhuan dg tdn tai. Ddng thdi, frong ndi bg cdng ty hgp danh cdn diln ra nhirng mdi quan he khac nhau giira cac loai hinh thanh vidn. Theo dd, vg ca ban, cac mdi quan he phat sinh trong qua trinh boat dpng ciia cdng ty hgp danh se didn ra theo cac hudng chinh do la:
Cac mdi quan he dien ra frong ndi bd ciia cdng ty hgp danh va cac moi quan he cua cdng ty phat sinh vdi ngudi thir ba bdn ngoai cdng ty.
2.1. Cac moi quan he trong noi bg ciia cong ty hpp danh
Cac mdi quan he mang tinh chat ndi bd trong cdng ty hgp danh chii yiu dien ra theo hai hudng:
Quan he giira cdng ty hgp danh v&i cdc thdnh vien va quan he giira ihdnh vien hgp danh vd thdnh vien gdp vdn.
Thu nhdt, quan he giua cdng ty hgp danh v&i thdnh vien
712014, '"n^nsy.KhoaLuat.DaihgcQudcgiaHaNoi. , r, i. u • 'Nguyin Vinh Hun§ (2015), Phan biet cdng ly hgp danh vd cdng ty hop vdn dan gian theo Lugt Doanh nghiep n.
•?pchiNghlluat,s6 06,n-.9-13. . j • • ^- • i, , w ' Nguyen Vinh Hung (2018), Cong ty hap danh tgi mgt s6 quoc gia chdu Au vd Viet Nam - duoi goc do so sanh, tap cM Nghien ciiu Chau a^ s6 07, fr 68 - 79.
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Khi tham gia thanh lap hoac gdp vdn vao mdt cdng ty, nha dau tu se trd thanh chu sd biiii hoac frd thanh cac dong chii sd him ciia cdng ty do. Tiiy thudc vai frd, ty le vdn gdp... thanh vign se cd cac quygn va nghTa vu tuong ling. Do LDN nam 2014 quy djnh cdng ty hgp danh cd hai loai thanh vidn khac nhau la thanh vidn hgp danh va thanh vign gdp vdn''. Vi vay, giii'a cdng ty hgp danh vdi timg loai thanh vien ciing se phat sinh cac mdi quan he khac nhau.
Thu hai, quan he giaa cdng ty hgp danh v&i Ihdnh vien hgp danh
"Trong cdng ty hop danh, cac thanh vien hgp danh giu vai trd then chdt, co y nghTa quyet djnh, vi hg vira chju frach nhiem vd han vl cac nghTa vu tai chinh va cac khoan ng dgn ban; ddng thdi giir cac chirc danh quan ly trong cdng ty"^ Hay noi each khac, thanh vidn hgp danh giir vai frd quyet djnh su tdn tai eiia cdng ty hgp danh. Chinh vi thd,
"quygn han va traeh nhiem tai cdng ty hgp danh cua cac thanh vien hgp danh ludn Idn hon thanh vien gdp vdn"^. Nhu vay, mdi quan he giira cac thanh vidn hpp danh vdi cdng ty hgp danh se phat sinh hai nhdm quygn chii ygu: nhdm quyen tdi chinh va nhdm quyen phi tdi ehinh.
Mdt la, nhdm quyin tdi chinh cua thdnh viin hgp danh:
Quyen tai chinh cho phep cac thanh vidn hgp danh duge hudng mgt phan lgi nhuan tir kdt qua kinh doanh ciia cdng ty hgp danh. Tham chi, ngu cdng ty hgp danh bj giai thd hoac pha san, thanh vidn hgp danh van cd quydn duge nhan phan tai san cdn lai ciia cdng ty hgp danh, Mong ung vdi ty le phan vdn gdp ciia hp, sau khi cdng ty da thyc hien thanh toan xong cac nghTa vu tai chinh.
Dg tuong xiing vdi quydn tai chinh duge hudng chinh la cac nghTa vy vg tai chinh cua thanh vign hgp danh. Nguyen tac phap djnh cac thanh vign hgp danh dgu phai lidn ddi va chiu traeh nhiem vd ban vg mpi nghTa vu tai chinh cua cdng ty hgp danh. Cdn can cir cac diem c, d, d va e cita Khoan 2, Digu 176, LDN nam 2014, cac traeh nhiem vg tai chinh khae ciia thanh vidn hpp danh ddi vdi edng ty hpp danh nhu sau: "c, Khdng duge sii dung
tai san cua cdng ty dk tu l g i . . ; d, Hoan tra cho , cdng ty sd tiln da nhan va bdi thudng thiet hai gay , ra doi vdi cdng ty frong frudng hgp nhan danh cdng . ty... dl nhan tiln hoac tai san khac tir boat ddng ^ kinh doanh ciia cdng ty ma khdng dem nop cho ^ cdng ty; d. Lien ddi chju traeh nhiem thanh toan hit sd ng cdn lai cua cdng ty niu tai san ciia corig ^ ty khdng dii de trang trai sd ng ciia cdng ty; e, Chju ^ Id tuang img vdi phin von gdp vao cdng ty hoac ^ theo thda thuan quy djnh tai Dilu I? cdng ty trong ^ trudng hgp cdng ty kinh doanh bj Id". Ngoai ra, su rang budc tracb nhiem ve tai chinh ciia thanh vien hgp danh ddi vdi cdng ty hgp danh cdn bao gdm ca viec thanh vign hgp danh khdng duge lam chu ';
doanh nghiep tu nhan hoac thanh vien hgp danh ' ciia cdng ty hgp danh khac. Thanh vien hgp danh khdng duge quyin nhan danh ca nhan hoac nhan danh ngudi khac thuc hien kinh doanh cimg nganh, nghi kinh doanh cua cdng ty do dl tu lgi hoac phuc ' vu lgi ich ciia td chirc, ca nhan khac. Thanh vidn ' hgp danh cung khdng duac quygn chuygn mgt '' phan hoac toan bd phin vdn gdp ciia hg tai cdng ty = cho ngudi khac, neu khdng duge sy chap thuan ciia ' cac thanh vien hgp danh cdn lai'. Muc dich cita cac ' quy djnh trdn nham bao ve quyin lgi cho cdng ty - hgp danh, hay cho cac thanh vien hgp danh cdn lai i va cho ca cac cbii ng ciia cdng ty.
Hai Id, nhdm quyin phi Idi chinh ciia thdnh '
vien hgp danh: i Khac vdi quygn tai chinh, quydn phi tai chinh i
khdng mang lai ngudn Igi tai chinh tryc tiep cho i chii sd bu-u cua nd. Tuy nhien, quyen phi tai chinh i rat quan trpng, vi nd giitp cho cac cbii sd hiru dam \ bao eac Igi ich ciia hg tai cdng ty hgp danh. Quygn i phi tai ehinh thudng bao gdm: quyin dicgc thong tin va quyin bieu qiryet.
Quyin duge thong tin: la quydn duge cung cap ; diy dii, kjp thdi cac thdng tin ve tinh hinh ket qua i kinh doanh bay cac boat dpng cua cdng ty hgp danh. Can cii vao nhdm quydn nay, thanh vign hgp danh cd cac quygn: ydu cau cdng ty hoac cac thanh vign hgp danh khac cung cap thdng tin vl tinh hinh kinh doanh ciia cdng ty; kigm tra tai san, so sach
^ Diem a, khoan 1, Dieu 172, Luat doanh nghiep nam 2014.
^ Tran Nggc Diing, Tran Ngoc Anh (2017), Cdc quy dinh ciia Lugt doanh nghiep nam 2014 ve cong ty hgp danh vd mdi phdp hodn thien. Tap chi Luat hpc, 04/2017, tr. 39.
* Nguyen Vinh Hung (2016), Cdc ngiiyen tac ctia cong ty hgp danh theo Ludi doanh nghiep ndm 2014 Dan chii va phap i Iuat,_sd5(290),tr 24. ' ' ' ' D i l u 175, luat Doanh nghiep nam 2014.
S 6 j / 2 0 ! y - Nam thifMLWi Bun
kitoan va cac tai lieu khac ciia cdng ty bat cir khi nao niu xet thiy can thilt^
Quyin bieu quyet: vdi quydn bigu quygt, tat ca cac thanh vign hgp danh deu cd quyen tham gia hop, thao luan va bieu quygt vl cac van dl ciia cdng ty hop danh; mdi thanh vidn hop danh cd mdt phidu bi8u quygt hole cd sd phigu bidu quydt khac quy dinh tai Dieu le cdng ty hgp danh^.
Tkie ba, quan he giua cdng ly hgp danh v&i thimh vien gdp vdn.
Thanh vign gdp vdn khdng duge tham gia quan Ij- dieu hanh va dai dien cho cdng ty hgp danh'".
tuy vay, hong mdi quan be vdi cdng ty hgp danh, ihitnh vign gdp vdn cung cd hai nhdm quyen: nhdm quyen tdi chinh va nhdm quyen phi Idi chinh.
Mot Id, nhdm quyin tdi chinh cua thdnh vien gop von;
Can cii cac diem b, d, d, e va g Khoan I Didu 182 ciia LDN nam 2014, quy djnh cho thanh vien gop vdn CO cac quygn tai chinh nhu: "b) Duge chia Igi nhuan hang nam Mong ung vdi ty Id vdn gdp...;
d)Chuygn nhugng phan vdn gdp cua minh tai cdng ly cho nguiri khac; d) Nhan danh ca nhan hoac nhan danh ngudi khac tign hanh kinh doanh cac nganh, nghi kinh doanh ciia cdng ty; e) Djnh doat phan vdn gop cua minh bing each dg thira ke, tang cho, thg chap, cam cd...; g) Duoc chia mpt phan gia fri tai san con lai... khi cdngly giai thd hoac pha san".
NghTa vu ve tai chinh quan trpng nhat ciia thanh vien gdp vdn ddi vdi cdng ty hgpdanh chinh la: "thanh vign gdp von se chi chiu tracb nhiem vg cac khoan ng va nghTa vu tai san khac ciia cdng ty trong pham visd vdn da cam kdt gdp."". LDN nam 2014 cdn ygu cau thanh vien gdp vdn phai cd mdt so nghia vu vl tai chinh khac nhu: Phai gdp dii va diing han sd vdn da cam kgt, neu khdng gdp dii va dimg hail sd vdn da cam ket thi thanh vien gdp vdn do CO thg bj khai trir khdi cdng ty theo quyet dinh cua Hgi ddng thanh vign'^.
Hai Id, nhom quyin phi tdi chinh ciia ihdnh vien gop vdn:
Quygn phi tai chinh eita thanh vidn gdp vdn thd bign qua hai lo^i quyin co ban la: quyin duoc thdng lin^ va quyin biiu quyit.
^ Quyin duge thdng tin: Ddi vdi thanh vidn gdp vdn thi day la mdt quyen rit quan trpng. Bdi le, thdng thudng, cac thanh vien gdp vdn khdng dupc quyen tham gia quan Iy dilu hanh cdng ty hgp danh nhu cac thanh vign hgp danh. Vi vay, cac thanh vien gdp vdn rit de chju thiet hai, ndu nhu hp khdng nhan duge kjp thdi thong tin vl mpi tinh hinh hoat dpng, kinh doanh ciia cdng ty hgp danh.
Can cir diem c Khoan i Dilu 172 cua LDN nam 2014, cac thanh vign gdp vdn cd quyen duge cung cap bao cao tai chinh hing nam. Hp ciing cd quyen ydu cau Chii tich Hdi ddng thanh vien hoac cac thanh vien hgp danh cung cip diy dii va trung thuc cac thdng tin ve tinh hinh va kit qua kinh doanh ciia cdng ty; xem xet sd ke toan, sd bign ban, hgp ddng, giao djch, hd so va tai lieu khac ciia cdng ty.
Md rdng tim hidu quy djnh tai mgt sd qudc gia khac, cu the, tai Cdng hda Phap quy djnh: "ngoai viec duge thdng bao vd cac tai lieu kg toan trudc ngay hgp bpi ddng hang nam, thanh vign khdng phai la ngudi quan ly ed quyen 2 lan trong nam, dugethdngbao vgcac sd sach, tai lieu... Cd quygn duge xem cac tai lieu bao gdm quygn sao chep tai lieu"'^. Hay theo Khoan 3 Dieu 166 ciia Bd Mat Thuong mai Dire, "cac thanh vien gdp vdn cd quydn kiem tra ban chg. Hp cd the ydu cau ban sao tong kit cudi nam va kidm tra su chinh xac ciia nd'"".
Quyen biiu quyet: mac dii thanh vign gdp vdn bi ban che khdng duge tham gia quan ly dieu hanh cdng ty hpp danh nhung LDN nam 2014, van cho phep cac thanh vien gdp vdn ed tbl tien hanh mpt so boat ddng nhu tham gia hgp, thao Man va bieu quyet tai Hgi ddng thanh vign vg viec siia ddi, bd sung Dieu le cdng ty, sira ddi, bd sung cac quyin va nghTa vu ciia thanh vidn gdp vdn, vg td chiic l^i va giai tbl cdng ty va cac ndi dung khac cua Dieu le 'Diem d, khoan 1, Dilu 176, luat Doanh nghiep nam 2014.
'Diim a, khoan 1, Dilu !76, luat Doanh ngiiiep nam 2014.
'" Nguyin Vinh Hung (2016), Cdc nguyen tie cua cong ty hap danh theo ludi Doanh nghiep ndm 2014, sdd tr. 25.
"Diem a, Khoan2, Dilu 182, Luat doanh nghiep nam 2014.
'-Khoan Iva3, Dilu 173, Luat doanh nghiep nam 2014. . , .
" Francis Lemeunier (1993), Nguyen ly vd thuc hdnh Ludi thuang mgi. Lugt kinh doanh, Nxb Chmh m quoc gia, tr. 203-204.
'* Friedrich Fubler, Jurgen Simon (1992), May vdn de phdp luat kmh ti Cong hoa Lien bang Dice, Nxb Phap ly, tr.
63-64.
ri cmsEsss^ N
cdng ty cd lign quan tryc tiep dgn quygn va nghTa vueiiahg...'^
2.3. Quan he giira thanh vien hgp danh vd thdnh vien gop von
Mac dii ciing la thanh vign ciia cdng ty hgp danh, the nhung vai trd, dia vj phap ly cua thanh vien hgp danh va thanh vien gdp vdn rat khac nhau.
Thanh vidn hgp danh la ddi tugng giir vai frd rat quan frgng frong cdng ty hgp danh. Thanh vien hgp danh tham gia cong ty hgp danh dudi nhieu each thiic nhu hg ed thg la nhirng sang lap vign tham gia thanh lap cdng ty ngay tir liic dau; hoac cd the sau khi cdng ty hgp danh da duge thanh lap tbi thanh vidn hgp danh mdi tham gia. Tuy nhign, dii tham gia dudi hinh thiie gi nhung kg tir thdi digm frd thanh thanh vign hgp danh thi giiia cac thanh vien hgp danh bat dau phat sinh nhiing mdi quan be phap ly. Thanh vidn hgp danh chi cd thg thoat khdi cac frach nhiem phap ly do sau khi da rut Mi khdi cdng ty hgp danh hoac phai ddn khi hg qua ddi.
NghTa vy Idn nhat cua cac thanh vien hgp danh la
"lien ddi" va "vd ban" cho mpi khoan ng ciia cdng ty hgp danh. Vg ban chat, nghTa vu lien ddi cung chinh la traeh nhiem dan sy. Theo do, "nghTa vu lign ddi la nghTa vy do nhieu ngudi ciing phai thuc hien va ben cd quygn cd thg ygu cau bat cii ai frong so nhimg ngudi cd nghia vu phai thyc hien toan bd nghTa vu"'^.
Ndi each khac, neu xay ra cac thiet hai thi dd la mdt the thdng nhat ma khdng cd sy phan biet hanh vi cita timg thanh vign. Hau qua sau dd se do tat ca cac thanh vign hpp danh ciing ganh chju. Nghien cim phap Mat ciia Cdng hda Phap cho thay: "Hdi vidn cdng ty hgp danh d frong tinh frang mdt ngudi ddng mac ng... Vi hdi vign cd frach nhiem ca nhan va frach nhiem lien ddi. Sy lign ddi cho phep chii ng ddi mot con ng nao dd frong sd hdi vien phai tra hoan toan mdn ng; hdi vign lien ddi chju traeh nhiem nguy higm hon mdt ngudi bao lanh binh thudng"".
Cdn frach nhiem vd ban duge hidu "la sy tan ciing hay dgn ciing cita viec tra ng.., la tinh vd ban
(va tham chi vTnh cim) cua nghTa vu fra ng" . Hay theo PGS.TS Pham Duy NghTa: "Mii frach nhi?m tai cimg va vd han dinh do duge gpi la traeh nhiem vo han'"^ Day la nghTa vy rit nang nl ddi vdi cac thanh vidn hgp danh. Tuy nhign, nghTa vy "lien ddi" va "vo han" lai chmh la nhthig sgi day gin kgt chat che cac thanh vien hgp danh vdi cdng ty hgp danh va giira hp vdi nhau bdi ca yeu td tam Iy va phap ly.
Tdm lai, quan he giira cac thanh vien hgp danh ludn la mdt tbl thong nhit traeh nhiem. Trong bit ky boan canh, cac thanh vien hgp danh diu phai chju tracb nhiem lign ddi va vd han. Vi_vay, giita cac thanh vien hgp danh thudng da cd mdi quan he rit chat che, tin tudng lan nhau tir trudc khi tham gia cdng ty hgp danh.
Cdn cac thanh vidn gdp von, hp khdng phai la nhimg doi tugng giii vai frd quydt dinh tai cdng ty hgp danh. Thdng thudng, khi cdng ty hgp danh thidu vdn thi cdng ty cd thd ket nap thgm cac ca nhan hoac td chirc tham gia dudi M each la cac thanh vidn gdp vdn.
Ndi each khac, thanh vien gdp vdn tham gia vao cdng ty hgp danh chii yeu dg cung cap them ngudn vdn cho cdng ty. Trong trudng hgp nay, vj tri, quydn ban ciia cac thanh vidn hop danh van duge dam bao vi nhiMg thanh vien gdp vdn My cd tham gia nhung cQng khdng cd kha nang chia se quygn luc ciia thanh vign hgp danh. Nhu vay, cd the cac thanh vien gdp vdn khdng cd mdi quan he chat che M trudc vdi cac thanh vidn hgp danh hoac ngay giiia cac thanh vidn gdp vdn ciing khdng hieu biet ve nhau. Mat khac, giiia cac thanh vidn gdp vdn cung khdng cd nghTa vu lien ddi traeh nhiem va hp ciing khdng phai chju frach nhiem lien ddi tir hanh vi eua cac thanh vien hgp danh.
2.2. Quan he giira cdng ty hop danh vdi ngiroi thii ba
Khi cdng ty hgp danh phat sinh cac tracb nhiem tai san vdi ngudi thir ba bdn ngoai thi cd the ngudi thii ba do se la nhirng cbii ng ciia cdng ty. Ddng thdi, do "ban chat la mot cdng ty ddi nhan (quan tam dgn nhan than ciia thanh vien)"^", nen traeh '^Diem a, khoan 1, Dieu 182, Luat doanh nghiep nam 2014.
'* Khoan 1, Dieu 288, Bg luat dan su nam 2015.
'^ Maurice Cozian,AlianViandier (1990), To chirc cong ty, dich tir nguyen bdn lieng Phdp "Droit des societes. Liiec, 1988, Vien khoa hgc phap ly-Bg tu phap, tr. 184.
'^ Nguygn Nhu Phat (chit bien 2011), Gido trinh Lugt Kinh te Viet Nam, Vien Dai hgc Md Ha Npi, Nxb Cdng an nhan dan, tr. 33
'*' Pham Duy Nghia (2009), Luat doanh nghiep- Tinh huong-phdn tich - binh ludn, Khoa Luat - Dai hgc Qudc gia Ha Npi, Nxb Dal hpc Quoc gia Ha Ngi, tr 40,
'^'^ Tran Nggc Dung, Tran Ngoc Anh (2017), Cdc quy dinh ciia Luat doanh nghiep ndm 2014 vi cong ty hap danh vd gidi phdp hodn then, sdd, tr.37.
o
So 1/2019-Nam thUMiraiB
nhiem do se khdng chi lien quan giira cdng ty hgp danh vdi cac chii ng ma nd cdn anh hudng tryc tiip d6n quyin lgi va nghTa vu eiia cac thanh vien hgp danh. Bdi le, "cac thanh vien thugc che do traeh nhiem vo ban duge xem nhu nhihig ngudi bao lanh lien ddi cho boat dpng ciia cdng ty. Hg phai chju trach nhiem lien ddi va vd ban djnh vdi cac khoan ng ciia cdng ty"^'.
Nguyen tic phap dinh, cong ty hgp danh ludn phai chju trach nhiem vl cac nghTa vy tai chinh bing tit ca tai san ciia cdng ty. Tham chi, dii cho
• cong ty da sir dung hgt tai san ma vin chua dit thanh toan hgt sd ng thi cac thanh vien hgp danh se phai ciing nhau lien ddi dg thanh toan not sd ng cdn lai cho cac chu ng. Ngay ca khi cdng ty hgp danh bj Toa an Myen bd pha san thi quyet dinh Myen bo pha san cung khdng midn trir nghTa vu vl tai san ciia thanh vien hgp danh ddi vdi chu ng.
Can cir diem b Khoan 2 Dilu 64 ciia Luat pha san nam 2014, tai san ciia cdng ty hgp danh mat kha nang thanh toan cdn gdm ca tai san eiia thanh vien hgp danh khdng true tigp dimg vao boat dgng kinh doanh. Thyc chat, cd quan diem eho rang "quy djnh nay nham rang bupc trach nhiem ciia... cac thanh vien hgp danh ddi vdi cac nghTa vu tai san ciia doanh nghiep chua duge thanh toan. Ndi dung phap ly nay phii hgp vdi tinh chit chiu trach nhiem vo han cita... thanh vidn hop danh"^^.
Nhu vay, frong mdi quan he giua cdng ty hgp danh vdi ngudi thir ba, thi cac frach nhiem do cdng ly gay ra se do cac thanh vien hgp danh ciing nhau ganh chiu. Khi phan tich cu the, frach nhiem ciia tmg thanh vign hpp danh duge xae lap va thd hien qua mgt sd ndi dung:
Thit nhat, thai diem phdi sinh trdch nhiem lien dai cua thdnh vien hgp danh:
Thdi digm nay chi xuat hien khi cdng ty hgp danh khdng du kha nang de ty thanh toan hit cac nghTa vu tai chinh cho chu ng. NghTa vu tra ng se Ihugc trach nhiem ciia toan bp cac thanh vien hgp danh ma khdng loai trir thanh vidn nao.
Thu hai, ih&i diem chdm dirt trdch nhiem lien doi cua thdnh vien hgp danh:
LDN nam 2014 quy djnh: "frong thdi ban hai nam kl tir ngay chim dirt tu each thanh vign hgp danh theo quy djnh tai dilm a va diim c tai Khoan 1 Dieu 180 LDN nam 2014 thi ngudi dd vin phai lign ddi chju trach nhiem bing tai san ciia minh doi vdi cac khoan ng ciia cdng ty da phat sinh trudc ngay chim diit tu each thanh vign"-^ Vi vay, vdi quy djnh ciia phap Mat Viet Nam hien nay thi chi sau thdi han hai nam kl tir ngay cham diit tu each thanh v ien, frach nhiem lidn ddi ciia thanh vien hgp danh mdi chinh thiic chim diit.
Thd ba, nhimg nghia vu tdi sdn cua cdng ty hgp danh. md ed thi xdc dinh trdch nhiem lien d&i eua cdc thdnh vien hop danh.
Trong mdi quan he giira cdng ty hgp danh vdi chu ng thi cdng ty chinh la con ng, cdn cac thanh vidn hgp danh deu cd trach nhiem nhu ngudi bao lanh lien ddi cita cdng ty. Vi vay, khi ddi ng, chii ng frudc phai ddi cdng ty hgp danh. Neu cdng ty khdng cdn kha nang thanh toan thi chii ng mdi cd quyen yeu cau cac thanh vien hgp danh phai thanh toan sd ng cdn lai. Theo dd, mdt sd khoan ng ma chu ng cd the ddi cac thanh vign hgp danh phai thyc hien: Cdc khodn ng cua cdng ty hgp danh daphdt sinh tru&c khi thdnh vien hgp danh Iham gia cdng ty; Cdc khodn ng eua cdng ty hgp danh phat sinh trong khi thdnh vien hgp danh dang Idm viec tgi cdng ty; va cdc khodn ng ciia cdng ty hop danh phat sinh sau khi thdnh vien hap danh r&i khdi cdng ty.
Ve cdc khodn ng cua cdng ty hgp danh daphdt sinh tru&c khi thdnh vien hgp danh tham gia cdng ly: Tai Diic, phap Mat quy djnh: "ddi vdi ca cdng ty hop danh va cdng ty hop vdn don gian, thanh vien mdi gia nhap cdng ty ciing phai chju trach nhiem vl cac khoan ng ciia cdng ty da phat sinh"^''.
Tai VietNam, quy djnh tai Khoan 3 Dilu 181 ciia LDN nam 2014, ddi vdi cdng ty hpp danh cd thanh vidn hgp danh mdi tham gia thi thanh vign hgp danh mdi nay, cung se phai lign ddi chju frach nhiem vd han bing toan bp tai san cua minh ddi vdi cac khoan ngva nghTa vu tai san khac eiia edng ty, frir phi thanh vien hgp danh mdi cd thda thuan vdi cac thanh vien hpp danh cu.
(/ each, Tap chi
^' Ng6 Huy Cuong (2012), Phdp ludi gidi quyet tranh chdp ndi bg cong ty: nhdn thirc. thuc trgng v, Nha nuoc va phap luat, s6 11 (295)/2012, U.SO -51. ^. ^,
^ Nguyin Viet Ty (chu bien 2011), Gido trinh Luat Thuang mgi, Trudng Dai hoc Luat Ha Npi, Nxb Cong an nhan dan,
""'•• n, tr,424.
^ Khoan 5, Dilu 180 cua Luat doanh tiahiep nam 20 i 4.
•'Friedrich Fubler, Jurgen Simon (1992), Mdy vdn diphdp lugt kinh te Cong hoa Lien bang Dire, sdd, tr. J5.
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Tdm lai, neu thanh vien hgp danh mdi tham gia vao cdng ty hgp danh ma khong cd su thda thuan vdi cac thanh vidn hgp danh cu vg cac nghTa vu tai chinh phat sinh trudc ngay thanh vien hgp danh mdi gia nhap hoac khdng thdng bao cho cac chii ng vl frach nhiem tai chinh ciia hp thi ve nguyen tac, thanh vidn hgp danh mdi cung phai lign ddi chiu trach nhiem ciing cac thanh vidn hgp danh cu vg cac khoan ng da cd tir trudc ciia cdng ty hgp danh.
Vi cdc khodn ng eua cdng ty hgp danh phdi sinh trong khi thdnh vien hgp danh dang lam viic tgi cdng ty: Duong nhidn, khi dang lam viec, tat ca cac thanh vidn hgp danh diu se phai lien ddi va chju frach nhiem vd ban vl cac nghTa vu tai chinh.
Trach nhiem nay khdng loai trir ddi vdi bat eir thanh vien hgp danh nao. LDN nam 2014 quy dinh:
"Thanh vign hgp danh phai chju frach nhiem bang toan bp tai san ciia minh vl cac nghia vu ciia cong ty"; va "lien ddi chju frach nhiem thanh toan bet sd ng cdn lai cita cdng ty ndu tai san ciia cdng ty khdng dii dg trang frai sd ng cua cdng ty"^^
Ve cdc khodn ng eiia cdng ty hgp danh phat sinh sau khi thdnh vien hgp danh r&i khdi cdng ly;
Can cir Khoan 5 Dilu 180 LDN nam 2014 trong thdi ban hai nam, thanh vidn hgp danh nit lui van phai lign ddi va chiu trach nhiem vd ban ddi vdi cac khoan ng cua cdng ty hgp danh phat sinh trudc khi cham dirt tu each thanh vien. Ngoai ra, van dg ve dang ky thay ddi thanh vien hgp danh cdn phai tidn hanh theo cac quy djnh tai Didu 42 ciia Nghj djnh 78/2015/ND-CP vl dang ky doanh nghiep.
Tdm lai, tracb nhiem vd ban va lien ddi ciia thanh vign hgp danh duge xac lap tir khi hg trd thanh thanh vign hgp danh eho den khi cham diit M each thanh vign hgp danh va keo dai trong mpt khoang thdi ban nhat djnh. Chi sau khi thdi ban nay kdt thiic, thanh vidn hgp danh mdi chinh thiic cham diit nghTa vu ciia hp ddi vdi cdng ty hgp danh.
Ddi vdi cac thanh vign gdp vdn, nguygn tac phap djnh, cac thanh vien gdp vdn chi phai chju trach nhiem hiru ban vl tai san tai cdng ty hgp danh. Cho dii quan he giira cdng ty hgp danh vdi nhimg ngudi thii ba cd phat sinh cac frach nhiem tai chinh thudc vd cdng ty thi cac chii ng cung khdng co quydn ddi cac thanh vidn gdp vdn phai fra ng vugt qua sd vdn gdp ciia hp frong bat ky trucmg hgp.
3. Kiln nghi nhkm hoan thien phap luat ve cong ty hffp danh _ , .,
Hidn nay, cd quan dilm cho ring, "su phat frien ciia nin kmh td thj trudng d Vigt Nam ddi hdi phai ed mdt khung phap Mat kinh tl hoan chinh, trong do pliap Mat vl doanh nghiep cd vai trd quan trgng"^^ Dilu nay ddi hdi he thdng phap Mat tai Viet Nam phai khdng ngimg hoan thien va xay dyng theo hudng tign tiln, hien dai. Tir dd, chung tdi cho ring, dl loai hinh edng ty hgp danh ed the phat triin tot hon tai Viet Nam thi can xem xet giai phap sau:
Nghien ciru cho thiy, khac vdi quy dinh eiia Viet Nam, hien nay, phap Mat ciia hiu hit cac qudc gia trdn thd gidi khi quy djnh ve loai hinh cdng ty hgp danh deu theo hudng cdng ty chi cd duy nhit mpt loai thanh vien la thanh vien hgp danh. Neu cd su tham gia cua ca thanh vidn gdp vdn thi duge coi day la loai hinh cdng ty hgp danh hiiu han (cdng ty hgp vdn don gian). Vi vay, theo chiing tdi, trong thdi gian tdi khi siia ddi, bd sung LDN nam 2014, rat can thiet phai xay dyng them chd djnh phap Mat vl lo^i hinh cdng ty hgp danh h&u ban. Theo do, phai chuygn nhirng quy djnh ve loai hinh thanh vien gdp vdn trong che dinh phap Mat cdng ty hgp danh hien nay sang che dinh phap Mat cua cdng ty hgp danh hiM han.
Cdng ty hgp danh chi cd duy nhat loai hinh thanh vien la thanh vien hgp danh va phai cd tii hai thanh vign trd Ign. Cdn cdng ty hgp danh hiru han se phai cd it nhat mdt thanh vien nhan vdn (thanh vign hop danh) va mdt thanh vidn gdp vdn. Viec quy djnh nay giiip cho xae dinh ro rang hinh thirc phap ly ciia ca hai loai hinh cdng ty va lam cho vide chuyen ddi hinh thiic cdng ty giira chiing frd ndn thuan tien, don gian va de dang. Ddng thdi, qua do cdn gdp phan lam don gian hda cac mdi quan he ciia cdng ty hop danh va nhd dd, co thg gdp phan lam han che phat sinh sy xung dot khi cdng ty tign hanh cac hoat ddng kinh doanh. Mat khac, cac quy dinh vg cdng ty hgp danh ndi rieng cung nhu cua he thdng phap Mat doanh nghiep tai Viet Nam ndi chung, mdi thuc sy hoan thien va phii hgp vdi phap Mat ciia nhieu qudc gia tren thi gidi./.
^5 Diem b Khoan 1 Dieu 172 va dilm d Khoan 2 Dilu 176, Luat doanh nghigp nam 2014.
'^ Truimg £>ai hoc Luat Ha'[<lo] (ZQU), Gido trinh Lugt thucmg mgi VietNam. /op/, Nxb Cdng an nhan dan tr 73
