CtutomitngHjm4my{gdygidipfidng'Tfid (Id 10/10/1954 -10/10/2013
BAN VE TUf CACH PHAP NHAN CUA CONG TY HOP DANH THEO QUYDmH CUA LUAT DOANH NGHIEP
NGUYEN VAN DONG*
C
dng ly hpp danh Id loai hinh doanh nghiep dupe ghi nhgn trong phap luat ciia Viet Nam tai Ludt Doanh nghiep nam 1999 vd dupe khang dinh lai trong Luat Doanh nghiep nam 2005. Theo quy djnh tai Ludt Doanh nghipp nam 2005, cdng ty hpp danh la doanh nghiep, trong dd phdi cd it nhat hai thdnh vien Id chii sd hihi chung ciia cong ly, Cling nhau kinh doanh dudi mdt ten chung va cd tu each phap nhan ke tir ngay dupe cap giay chiimg nhan dang ky kinh doanh.Viec quy dinh Cdng ty hpp danh cd tu each phap nhan ke tir ngay dupe cap giay chimg nhan dang ky kinh doanh la diem khdc biet so vdi nhimg quy dinh trudc day ciia Luat Doanh nghiep nam 1999,
Sau khi Luat Doanh nghiep nam 2005 cd hieu luc, nhieu luat gia Viet Nam neu quan diem khdng ddng tinh vdi viec Ludt Doanh nghipp nam 2005 quan niem cdng ty hop danh cd tu each phap nhan. Theo Td trinh ciia Chinh phu ve dy an Ludt Doanh nghiep nam 2005 thi: "Thira nhan tu each phap nhdn ciia cdng ty hpp danh. Dieu nay, tao dieu kien thudn loi hem cho hoat ddng kinh doanh ciia loai hinh doanh nghiep dupe coi la kha mdi va chua pho bien nay d Viet Nam". Liic do da cd y kien ve su chdng cheo giira Luat Doanh nghiep va Bd ludt Dan su, song cdc nhd lam luat cho rang khdng phdi khdng biet ma xudt phat tir nhu cau thyc te thay rang can cdng nhdn tu each phdp nhan cho Cdng ly hpp danh.
Dilu 84 Bp lugt Ddn su nam 2005 quy dinh: Mpt td chiic dupe cdng nhan Id phdp nhdn khi cd dii cac dilu kien sau day;
1. Dupe thdnh lap hop phdp;
2. Cd CO cau td chirc chat che;
3. Cd tai san ddc lap vdi ca nhan, td chiic khac vd tu chiu trach nhiem bang tai san do;
4. Nhan danh minh tham gia cdc quan he phap luat mdt each ddc lap.
Dieu 130 Luat Doanh nghiep nam 2005 quy dinh:
" 1 . Cdng ty hpp danh la doanh nghiep, trong d6:
a) Phai co it nhat hai thanh vien la chu sd hiiu chung cua cdng ty, ciing nhau kinh doanh dudi mdt ten chung (sau day gpi la thanh vien hgp danh); ngoai cac thanh vien hop danh cd the cd thdnh vien gdp von;
b) Thanh vien hpp danh phai la cd nhan, chiu trach nhiem bang toan bd tai san cua minh ve cac nghia vu cita cdng ty;
c) Thanh vien gdp vdn chi chiu trdch nhiem ve cac khoan no cua cdng ty trong pham vi sd vdn da gdp vdo cong ty;
Viec quy dinh tu each phap nhan cho mdt td chirc dem lai nhieu loi ich cho td chiic do; trudc het la lam cho ddi sdng phap luat dupe don gian hda vd dn dinh lau dai, Nhung neu ddi chieu ban chat cua loai hinh Cdng ty hop danh loi ich dupe neu tren, thi de thay su khdng phii hap khi quy dinh cdng ty hop danh cd lu cdch phap nhan d cac diem sau:
Thac s/~ Trwang Cao ding Kinh td - Ke hoach Da NSng.
Tap chi KIEM SAT | « | S6 19 (thang 10/2013) • •
NGHitN ctnj. XAY pyuG vA AP PVNQ PHAP LO^T
- Cdng ly hpp danh khdng can den tu cdch phdp nhdn de lam don gidn hda phdp lugt. Bdn chat ciia cdc quy dinh cua Cdng ty hpp danh la tdn trpng tinh thda thugn giira edc thdnh vien hpp danh vd cdc nguyen tac ve dgi dipn.
Sd lupng thanh vien hpp danh trong cdng ty hpp danh rat it. Theo quy dinh ciia Luat Doanh nghipp nam 2005, md hinh cdng ty hpp danh d Vipt Nam Id md hinh ddng kin giira nhung than hiiu cd the tin tudng Ian nhau. Mpt thdnh vien cd quyen dai dien cho cdc thanh vien cdn lai trong viec ky ket giao djcb vdi ben thir ba ma khdng gap trd ngai nao.
- Khdc vdi cdc loai hinh Cdng ty cd phdn hay Cdng ty trach nhiem hiru ban, Cdng ly hop danh trong trudng hpp gap sy co ddi vdi thdnh vien hop danh thi cd the cham dirt sy tdn lai ciia nd. Chang ban, neu Cdng ty hop danh chi cd bai thanh vien hpp danh md mdt ngudi dot ngdt qua ddi thi Cdng ty hop danh diing trudc nguy co giai the rat cao neu thanh vien cdn lai khdng tim dupe ngudi de tiep luc hop danh.
- Xet tir gdc dp Ipi ich ciia thanh vien hop danh, thi su tdn tai ciia tu cdch phap nhan ciia Cdng ty hop danh vd che dp chiu trach nhiem vd han khdng mang igi Ipi ich Idn; d mdt chirng muc nao dd, nd cdn la su can trd boat ddng cua cdng ty.
- Khac vdi loai hinh hop danh d cac nude khac, Cdng ty hpp danh d Viet Nam do cd tu each phap nhdn nen duong nhien phdi chiu thue thu nhap doanh nghiep, Khoan loi nhuan sau thue chia cho thanh vien hop danh cd the se bi danh thue mdt Ian nua. Loi ich ciia cdc thanh vien rd rang Id bi dnh hudng Idn, trong khi hp ddng thdi phai chiu che dp trdch nhiem vd han ve cdc nghTa vy cua cdng ty.
Chinh vi cac ty do tren nen Cdng ty hpp danh theo luat Viet Nam Id md hinh kem hap dan nha dau tu, sd lugng cdng ty hgp danh cdn qua it di so vdi sd lugng cac doanh nghiep thupc cac loai hinh khac nhu Cdng ty cd phan, Cdng ty trach nhiem hiiu ban.
6 cac nude tren the gidi, nhin chung luat
phap cac nude quy dinh cdng ty hpp danh khdng ed tu cdch phdp nhdn. Hpp danh dupe quy dinh trong Luat La ma vdi nhiing dilu khodn rdt tuong ddng vdi lu|it hipn dgi vdi quy djnh v l dgi dipn, n i n tdng cua rat nhilu quy dinh cua ludt v l hpp danh ngay nay.
Trong Lugt La ma cd quy dinh: Ngudi thyc hien hdnh vi thdng qua hdnh vi ciia ngudi khdc cho ban than ngudi dd vd ciing xdc dinh sy lya chpn tu nguyen cua nhirng ngudf cpng tac vdi nhau Id bdn chat cua hpp danh, nguyen lac sy lya chpn cua ca nhan, cho den nay van Id thdnh td mang tinh trung tam ciia luat ve hpp danh.
Ci chau Au, luat ve hop danh hmh thdnh hi tap qudn cua cac thuang nhdn. Ngudi Phap dimg cdc thuat ngir nhu societas. societe en common dite de chi cdc binh thiic hpp danh.
Societas la hinh thiic hop danh chi bao gdm cac thanh vien hop danh, cdn societe en com- mon dite bao gdm cd thanh vien hpp danh vd thanh vien gdp vdn
Tren thyc te, sau khi Luat Doanh nghiep nam 2005 dugc ban hdnh, nhung quy dinh ve tinh dpc lap ve tai san cua cdng ty hgp danh la chua triet de. Tgi khoan I Dieu 132 Luat Doanh nghiep nam 2005 quy dinh ve viec chuyen quyen sd hiiu tai sdn gdp vdn cua thanh vien thanh tdi sdn ciia cdng ty de khang dinh tinh dpc Igp ve tdi sdn ciia cdng ly hpp danh vdi cdc thdnh vien tao ra nd. Tuy nhien, Luat Doanh nghiep lai ddng thdi quy dinh che dp chju trdch nhiem vd ban ciia thdnh vien hap danh ddi vdi cdc nghia vu ciia cua cdng ty. Che dp ndy dupe hieu Id thdnh vien hpp danh chiu trdch nhiem bang loan bd tdi sdn ciia minh ve cac nghTa vu ciia cdng ty. Cy the hon, ddi vdi nhiing khoan ng ciia cdng ty, thanh vien hpp danh cd nghTa vy chiu trach nhiem thanh loan hel sd no cdn lai cua cdng ty neu tai san ciia cdng ly khdng du de trang trdi sd np ciia cong ly. Nhu vay, thanh vien hop danh se phai chiu trdch nhiem bdng todn bp lai sdn ciia minh, khdng ke Id tai sdn da chuyin quyen sd hiiu cho cdng ty hay tai sdn cua ca 1 Tap chi KIEM SAT
I S6 19 (thang 10/2013)
Cfido mieng kS ni^m^dygidi pUdng Tfid dd 10/10/1954 -10/10/2013
nhan khdng dua vdo tdi sdn cdng ty. Trong khi dd khoan 3 Dilu 95 Bd luat Ddn sy nam 2005 Igi quy dinh: "Thanh vien phdp nhdn khdng chiu trach nhiem dan sy thay cho phdp nhdn ddi vdi nghia vy dan sy do phdp nhan xdc lap, thuc hien". Che dp chiu trdch nhipm vd hgn ciia thanh vien hpp danh, nhu da ndi d tren lai xdc lap viec cac thanh vien hpp danh chiu h-dch nhiem tra ng bdng tai sdn cd nhan ciia minh ddi vdi cac khodn ng cdng ty khdng cd khd nang thanh todn la trai vdi khoan 3 Dilu 95 Bp ludt Dan sy.
Mgt van de mdu thuan khdc phat sinh ni viec quy djnh cdng ly hop danh cd tu each phdp nhan la khi cdng ty hop danh bi pha san tbi vdn de trach nhiem tdi san cua cdng ty va cac thdnh vien cdng ty dugc xir ly nhu the nao de ddm bao quyen lai cho ngudi lao dpng cung nhu cdc chu np. Vi du:
Cdng ly hgp danh AB cd hai thdnh vien hpp danh la A vd B cimg mpt thanh vien gdp vdn la H vdi sd von dieu le la 2 ty ddng. Trong dd A gdp 700 trieu ddng (A con cd nha va dat tri gia 1 ty ddng), B gdp 900 trieu dong (B cd nhd, dat tri gid 800 trieu ddng), H gdp 400 trieu ddng. Sau 5 nam kinh doanh, cdng ly hpp danh AB thua Id len den 2,5 ty ddng.
Cdng ty hpp danh AB bi Tda an nhan dan tinh M luyen bd pha san va tien hanh thanh ly tai sdn. Sau khi trir di cac khodn tien chi phi pha sdn, luong ciia ngudi lao ddng sd tien cdn lai ciia cdng ty hpp danh AB la I ty ddng, Liic nay, Tda dn nhan dan tinh M se khdng biet can cii vao quy dinh nao de giai quyet. Cd 2 khd nang xdy ra:
Khd ndng thunhdt, neu can cii theo diem b Dieu 130 Luat Doanh nghiep 2005 va Luat Phd sdn thi Cdng ty hpp danh AB vd hai thdnh vien A, B cd nghia vy tra het cac khodn np cho cac chu ng. Vi theo quy dinh tgi diem b Dieu 130 Luat Doanh nghiep 2005 thi thanh vien hop danh A, B chiu trdch nhiem bang todn bg tai sdn ciia minh ve cac nghia vu cua Cdng ty.
NghTa la khi Cdng ly hop danh AB bi phd san, nlu tdi sdn cua Cdng ty khdng dii de thanh
loan cac khodn ng cho ngudi lao dgng vd chu ng thi phdi lay tat ca cdc tai sdn khdng dem vdo kinh doanh nhu nha cira, dat dai vd cac tdi san eua ngudi gdp von d l tra ng cho cdc chii ng (A va B vdn cdn tai san khdng dua vao kinh doanh la 1,8 ty ddng).
Khd ndng thu hai, neu can cir vao khoan I, khoan 3 Dilu 93 Bd luat Ddn su nam 2005 quy dinh: "Phdp nhdn phai chiu Irach nhiem dan sy ve viec thuc hien quyen, nghTa vu dan su do ngudi dai dien xdc lap, thyc hien nhan danh phdp nhan" vd "Thanh vien phap nhan khdng chiu trdch nhiem dan su thay cho phap nhan ddi vdi nghia vu dan su do phap nhdn xdc lap, thuc hien".
Theo quy dinh cua Ludl Pha san, Tda an se tuyen: Bugc Cdng ty AB bdi thudng cho ngudi lao ddng vd cdc chii ng sd lien 2 ty ddng. Bdi vi Cdng ty hop danh cd tu each phap nhdn va chi chju trach nhiem hiru han trong pham vi von dieu le. Nhu vay, ciing mdt van de pha san cua cdng ty hpp danh va thanh ly tai san nhung do cdc quy dinh ciia phdp luat cd su khac nhau nen dan den nhiing phan quyet hoan toan trai ngugc nhau. Dieu nay khdng chi gay khd klian cho cac Tham phan dp dung phap ludt khi giai quyet vu viec, ma cdn gay tam ly hoan mang cho cac nhd dau tu khi minh Id chii ng hoac la con ng vi khdng biet can cii vao quy dinh ndo.
Tir thuc tien tren cho thay, viec quy dmh cong ty hpp danh co tu each phdp nhan Id khdng phii hop vdi linh hinh thuc tien. Xet ve tinh Igi ich ciia quy dinh nay nhin chung Id khdng cao, thdm chi cdn han che sy phat trien ciia loai hinh cdng ty nay. Vi vay, can phai sdm sua ddi, bd sung Dieu 130 Ludt Doanh nghiep 2005 theo hudng cdng ty hpp danh khdng cd tu each phap nhan de tao dieu kien cho gidi doanh nhan cd them mpt md hinh doanh nghiep de lua chpn cho phii hop vdi y tudng kinh doanh ciia minh; dong thdi, ciing Id de phii hgp vdi xu the chung cua the gidi khi Viet Nam da Id thanh vien ciia Td chiic Thuang mai the gidi (WTO).#
Tap chi KIEM SAT I S6 19 (thang 10/2013)1
