Mdi QUAN HE
G I C ATRACK NHIEM
H I N H SV"CUA CA NHAN VA
P H A PNHAN THirONG M ^ TRONG
B O L U A THINH SU NAM 2015
' i
Nguyen Quy Khuyin*
Tom tit: Bo ludt Hinh su ndm 2015 Idn ddu tien quy dinh trdch nhiim hinh st^ ciia phdp nhdn thuong mai. ben cgnh trdch nhiem hinh su cua cd nhdn. Thong qua phan tick cdc quan diim khoa hgc vd quy dinh cua Bg luat Hinh su ndm 2015, bdi viet Idm sdngto CO sd cua viec truy cicu trdch nhiem hinh su song song giica cd nhdn va phdp nhdn thucmg mgi, moi quan he giUa trdch nhi$m hinh syc cua cd nhdn vai trdch nhiim hinh syr cua phdp nhdn thuang mgi.
Abstract: The Penal Code of 2015 stipulate for the first time the criminal responsibility of conjmercial legal entities in addition to that of individuals. Basing on scientific views gnd stipulation of the Penal Code of 2015, this article clarifies grounds for parallel criminalization of individuals and commercial legal entities, relation between the criminal responsibility of individuals and of commercial legal entities.
1. Ddi vdi cdc qudc gia trong Ludt hinh su c6 quy dinh che dp trach nhidm hinh su (TNHS) ciia phdp nhan deu thtra nhdn va ap dung nguyen tic, viec phap nhdn chiu TNHS khdng lodi trir TNHS cua cd nhan'.
Nguygn tdc nay cdn gpi la nguydn tie song trtmg trach nhidm^ hoac chi dd xd: kep^.
Khoan 2 Dilu 75 Bp luat Hinh su Viet Nam nam 2015 (BLHS) ciing quy dinh: "Viec phdp nhdn thuong mgi chju TNHS khong logi tru TNHS ciia cd nhdn". Dieu do cho thiy, BLHS dp dung chi dp TNHS song song giiia cd nhdn va phdp nhan thuong mai, trong trudng hgp phap nhan thuang
ThS., Trudng Dai hgc Kilm sat Ha Ndi.
' Xem; Nguyin Ngpc Hoa, Trdch nhiem hinh su ciia chu the la to chuc vd vdn di sHa ddi Bg lugt Hinh su Vi^Nam, Tap chi Ludt hgc, sd 12, nam 2014, tr. 9.
" Xem: Dao Tri tjc, Vdn di track nhiem hinh su ciia phdp nhdn trong Lu^t hinh su, Tsip chi Nhd nude va Phap ludt, s6 3, ndm 2015, tr. 51.
^ Xem: Vuong Luang Thuan, Tgi phgm do td chuc thuc hien va trdch nhiem hinh su theo Lugt hinh stf Trung Qudc, Tap chi Ludt hgc, sd 7, ndm 2014, U.69,
mai phdi chiu TNHS. Vgy ca sd nao de dp dung chd dp TNHS song song giiia cd nhan va phdp nhan thuonig mgi? Cho ddn nay, do each dien dgt khai niem "tpi pham" tai Dilu 8 BLHS c6 ngudi cho ring, BLHS quy ffinh hai loai hanh vi phgm tdi (HVPT)' la HVPT cua ca nhan va HVPT cda phdp nh^
thuong mai. Tuy niiien, da sd dIu nhan thiic tiidng nhdti^g, chi cd HVPT ciia ca nhan, ma khdng cd HVPT ciia phdp nhdn thuang mai, vi hoat ddng cua phap nhdn phdi dugc the hidn thdng qua hdnh vi cua ca nhan.
HVPT cua cd nhan Id ca sd dl truy ciiu TNHS ciia cd nhdn va TNHS cua phdp nh§n thuong mgi, neu phap nhdn thuang mgi c6 quan h? nhit dinh d6i vdi HVPT cua ca nhan*. Viec truy cuu TNHS ciia phdp nhan thuang mai phdi trdn ca sd HVPT do cd nhdn th\rc hidn va mang tinh chit bd sung, md rpng phgm vi chu thi chiu TNHS bfin
'' Quan hf dd dugc t h i hi§n trong khodn 2 Dilu 2, khodn 2 Dilu 75 vd D i l u 76 BLHS.
M6I QVANH$GICA.,
cgnh Chu the TNHS Id cd nljdn. Nhu ygj^, trong trudng hgp phdp nhdn thuong mgi phai chiu TNHS^ khi cd HVPT do ca nhdn thuc hidn, sS 1dm phdt smh TNHS cua hai chu the sau:
- ThCc nhdt, cd nhan phai chiu TNHS do HVPT cua minh gay ra. Ke ca trong trudng hgp ca iMn thuc hi$n HVPT nhdn danh phap nhan thuong mgi, vi Igi ich ciia phdp nhan thuang mai vd thuc hi|n theo su chi dao cua phdp nhdn do, thi ca nhan van khdng dugc mien TNHS,, ma phai chju TNHS do hdnh vi ciia. minh thuc hi^n. Ddy Id chii thd CO bdn phm chiu TNHS Iheo quan niem truyen thdng tii trudc ddn nay. Mac dii CO quy dinh ve TNHS cua phap nhan, nhung suy cho cung, TNHS c ^ ca nhan vin Id CO bdn trong Lugt hinh s\r^. Cd nhan Id thdnh vidn ciia phdp iMn ho|c ngudi dgi diSn cho phdp nhdn thuc hi$n HVPT thi trudc tien cd nhdn do phai chiu TNHS. Co sd TNHS cua cd nhdn chinh Id vi^c cd nhdn do da thgc hien mdt lidnh vi bi coi la tdi phgm tiieo quy dinh cua BLHS.
- Thu hai, phdp nhan thuang mgi phdi chiu TNHS ddi vdi HVPT do ca nhan (la thanh vidn cua phdp nhdn hoac dai didn cua phap nhan do) thuc hien, neu piidp nlidn thuang mgi co mdi quan he nhdt dinh doi vdi HVPT do. Ve ly thuyet, mdi quan hd do dugc thi hien thdng qua ba trudng hgp phdp nhan thuong mai phai chiu TNHS sau day:
a) Phdp nlian thuang mai co trdch nhiem thuc hidn nghia v\i phap ly nhat djnh, nhung ca nhan lai vi pham din mdc bj coi la tdi phgm. Nghia vu phdp ly md phdp nhdn
^ Ph^m vi cdc tgi pham md phdp nhdn thuang mai phdi chiu TNHS dugc quy dinh tjii Dilu 76 BLHS.
Xem: Nguyln Nggc Hda, Trdch nhi^m hinh su cua chu the Id td ch&c vd vdn de sira doi Bd lugt Hinh su Viet Nam, Tgip chi Ludt hgc, sd 12, ndm 2014, tr. 9.
thuong mai phdi thuc 'M&i,nhu nghia v\i ddng thi^ ho§c nghTa vu bdo ve mdi trudng... nhung cd nhan dai didn cho phdp nhdn dd khdng th\rc hien vd hdnh vi dd bi coi la tdi phgm thi phdp nhan phai chiu TNHS. Trong trudng hgp nay, vide vi pham nghia vvt dugc thuc hi^n thdng qua hdnh vi ciia cd nhdn cu the, nhung do Id nghia vy cliinh ciia phdp nhdn ndn phap nhdn phdi chiu TNHS.
b) Phap nhan thuong mgi phdi chiu TNHS trong trudng hgp cd ididn Id thdnh vien hogc ngudi dgi didn ciia phap nhdn thyic hi$n HVPT trong linh vuc cdng vifc dugc phdn cdng vd vi|c de xay ra HVPT nay cd Idi cua phdp nhdn thuong mgi. Co sd TNHS cua phap nhdn trong trudng hgp nay Id tpi phgm da xay ra trong Imh vuc hogt ddng cua phdp nhan vd phdp nhan dd cd Idi khdng thyic liif n day du trdch nhiem phdng ngua HVPT xdy ra.
c) Cd nhan thuc hi?n HVPT, nhung th\rc hien vdi danh nghia, vi Igi ich cua phdp nhan vd theo s\r chi dgo, didu hdnh ho|c chip thuan cua phap nhdn. Day chinh la can cur ma BLHS truy curu TNHS ciia phdp niian thuang mai. Theo quy dinh tai khodn 2 Dilu 2 BLHS va khodn 1 Dilu 75 BLHS, phdp nhdn thuang mgi phdi chiu TNHS khi thda man bdn dau hieu sau:
- HVPT dugc thy:c hien nhdn danh phap nhdn thuang mai, tiic hanh vi do dugc thuc iiien bdi ca nhan la thanh vidn cua phdp nhan (co the la ngudi dai di^n theo phap lugt cua phap nhdn nhu giam ddc doanh nghiep hodc thdnh vien khdc dugc phdp nhdn liy quyen) hogc cd nhdn khdng phdi la thanh vien, nhung dugc phdp nhdn thuang mgi ky hgp ddng dai didn cho phap nhan.
- HVPT dugc thuc hidn vi Igi ich cua phap nhan thuong mai. Phdp nhan thuong
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NHA NlfOfC VA PHAP LUATS6 6/2016
mgi khdng phai chiu TNHS do bat ky hdnh vi nao cua ngudi dai didn th^rc hien, md chi nhihig hanh vi dugc thuc hi$n ^ Igi ich ciia phap nhdn thuong mai mdi 1dm phat sinh TNHS cua phap nhan do.
• - HVPT dugc thuc hiSn c6 su chi dao dieu hdnh hodc chdp thudn ciia phdp nhan thuang mai. Ddu hieu nay dugc hilu Id phdp nhan, co quan lanh dgo ciia phap nhan da cd vdn ban, Idi noi chi dao. cd nhdn Ihuc hidn HVPT hogc mgc du khdng cd van bdn, Idi ndi chi dgo, nhung cd hdnh vi ngdm chip thudn viec cd nhan ihuc hifn HVPT.
- Chua hit thdi hieu tiny cdu TNHS theo quy dinh.
BLHS Viet Nam vd ca bdn da sd dyng hpc thuyet ddng nhlt hoa trdch nhiem dl xac dinh TNHS cua phap nhan'. Theo d6, TNHS cua phdp nhan dugc xac dinh thdng qua hanh vi vd loi cua ngudi dai dien phdp nhan. Cdc yeu td khdch quan vd chii quan dl truy cdu TNHS cua phdp nhan dIu dugc dam bdo. YIU td khdch quan la HVPT dugc thuc hien nhan danh phap nhan vd vi Igi ich cua phdp nhan. Ydu t6 chu quan la ly tri vd
^ chi cua cd nhdn phii hgp vdi y chi ciia phap nhan, the hiSn qua viec phap nhdn chi dao, dieu hdnh hoac chdp thuan cho cd nhan thuc hien HVPT.
Nhu vdy, trong trudng hgp phdp nhdn thuang mai phdi chiu TNHS, co mdi quan he chat che giu-a HVPT ciia cd nhan vdi TNHS cua cd nhdn va TNHS cua phdp nhan thuang mgi. Chinh dilu dd la co sd tao nen mdi quan hd giila TNHS ciia ca nhan va TNHS cua phdp nhan thuang mai va ciing la CO sd de truy cuu TNHS cd ca nhan vd phdp nhan thuong mai vl mdt HVPT do ca
Xem: Trdn Vdn DO, Cdc hoc thuyit vi ca sa trdch nhiim hinh su cua phdp nhdn. T^ip chi Nhd nude vd Phdpludt, s6 6, ndm201L
nhdn th^c hien. Hon nihi, vi$c xur phat k ^ nhu tren la yeu clu bat bu^c phM dat ra trong dIu tranh phdng, chdng tgi pham, ddm bdo khdng dl lot tdi pham, cd nhan khdng dly trdch nhifm cho td chiic.
2. Trong trudng hgp phdp nhan thuang mgi phai chiu TNHS khi cd HVPT cua cd nhdn sg 1dm phdt sinh ddng thdi TNHS ciia cd nhdn vd TNHS cua phdp nhdn do. V§y m6i quan hd giiia TNHS ciia cd nhan vd TNHS cua phdp nhdn thuong mgi dugc thi hidn nhu the nao trong BLHS? Qua vide phdn tich cdc quy dinh trong phdn chung cda BLHS vd m^t s6 tgi cu thi sd cho tiily rd mdi quan he ndy.
Cd thd khang dinh, TNHS cda ca nhdn vd TNHS ciia phap nhan thuong mai xult hien ddng thdi, song song ton tgi, co mdi quan hf chat che vdi nhau, tuy nhien cd sir ddc Igp tuang d6i. Trong BLHS, mdc du cd chd dinh quylt dinh hinh phgt rieng cho cd nhdn vd phap nhan, nhung nOi dung dilu ludt vd ky thudt Igp phdp lai cho thIy, TNHS ciia ca nhdn vd TNHS c ^ phdp nhdn thuong mgi c6 quan hd chgt che vdi nhau.
Dilu do dugc thi hien qua cdc dilm sau:
Thu nhdt, phdp nhan thuang mai vd cd nhan dIu cung chiu TNHS vl mgt tpi danh theo quy dinh cda BLHS. D6i vdi trudng hgp pham tdi chua dat theo quy dinh tai DiSu 15 BLHS, ngudi pham tpi va phap nhdn thuang mgi ciing phdi chiu TNHS vl tpi phgm chua dat do. Phdp nhan tiiuong mgi khdng thi co HVPT ddc Idp, md phldi dugc thd hidn thdng qua HVPT ciia ca nhan.
Dilu dd Cling se dan ddn h? qud la, TNHS ciia phdp nhdn thuong mai phu thupc vdo TNHS ciia cd nhdn thvfc hidn HVPT. Cd nhan phai chiu TNHS vl tdi danh nao thi phdp nhdn thuang mai phdi chiu TNHS vl tpi danh do; hon niia, HVPT ciia cd nhdn
M6I^VANH$ GICA...
dugc thuc hien d ^ giai dogn ndo thi cd nlian phai chiu TNHS d giai doan do vd phdp nhan thuang mai cung phdi chiu TNHS tiiong ling.
Dilu do cung sd ddn ddn mdt he qua khdc \% trong trudng hgp cd nhdn duc^;
mien TNHS theo quy djnh tgi Dilu 16 (Tu y niia chiing chim dut vide pham tgi) va Dilu 29 (Cdn cii miin TNHS), tW phdp nhan thuong mai ciing khdng phdi chiu TNHS.
Ky thudt Idp phdp trong BLHS cung thd hidn n^i dung ndy. Trong cac didu luat GO quy dinh TNHS ciia phap nhdn, phdn ddu Gua dilu ludt Id quy djnh TfsfHS cua cd nhdn, phdn cudi la quy dinh vl TNHS ciia
^ p n h a n .
^•^ Thu hai, trong viec dpih khung tSng nang, nguydn tic chung Id cd nhdn phai chiu TNHS theo khung tang ndng i ^ thi phdp nhdn thuong mgi phdi ciuu TNHS theo khung tang nang tuang dug. Trong cac dilu ludt c6 quy ^nh TNHS cua phap nhdn thuong mai, dieu ludt co bao nhieu khung tang ndng thi phdp nhdn thuong mgi cung cd bay nhieu khung xu phgt, cdng them mot khung rieng dgc tiiu cua phdp nhan thuong mai quy dinh tgi Dilu 79 BLHS. Vi du:
Dieu 188 Tdi budn Idu cd 1 khung co bdn vd 3 khung tang n§ng ddnh cho cd nhan, thi ddi vdi phap nhan thuang mai ciing cd 1 khung ca ban va 3 khung xd ly tuong ling va cgng theo khung ridng quy dinh tai Dilu 79 BLHS.
Ddi vdi cdc dIu hieu dinh khung tdng ndng dua vao gia tri tdi sdn, ddi tugng phgm tdi, thdi gian, ffia didm cu thi co sir thdng nhat chung giiia ca nhdn vd phap nhan thi viec dinh khung tuong ling vdi nhau. Cd nhan phai chiu TNHS d khung nao thi phdp nhan thuong mai phdi chiu TNHS d khung do. Vl du: cd nhdn bi truy cuu TNHS theo
quy dinh tgi didm c, d, d khodn 2 Dieu 188 BLHS, thi phdp nhdn sS bi truy cfra theo quy dinh tai ^kim b khoan 6 Dilu 188 BLHS.
Tuy nhidn, ddi vdi cac dIu hi?u dinh khung tang ngng Hdn quan den ydu \h nhdn than mai^ tinh lich sd cua cd nhan va ph£^
nhdn thucmg m^ii cd su khac nhau. Vi du:
cac dIu hidu dinh khung tang nai^ tgi dilm b, h, i khodn 2 Dieu 188 se khdng &p dung chung cho cd phdp nhan thuong mai va ca nhdn. Mot cd nhan nao do trudc khi vdo lam vide cho p h ^ nhan cd thd dd tung phgm ^ i , khi vao lam vi|c cho phdp nhdn thuong mai, ca nhan dd Igi pham t$i va p h ^ nhan tiiucmg mgi phdi chiu TNHS. Khi dd, ddi vdi ca nhdn (do da phgm tgi trudc dd) co thd thu0c trudng hgp phgm tgi 2 Idn trd Idn hoac thuoc trudng hgp tai pham, tdi pham nguy hiem... Nhung ddi vdi phdp nhdn thuong mgi cd thi day la Idn ^ u vi pham.
Ngugc lai, phdp nhdn thuang mgi co thi da pham tpi nhidu Idn, cdn cd nhdn Id Idn dIu.
Khi trudng hgp ndy xay ra s6 c6 2 hudng gidi quyet khdc nhau:
a) Theo diing nguydn tdc ca nhdn phdi chiu TNIK theo khodn nao thi phdp nhdn thuang mai se phai chiu TNHS iheo miic xu ly tuong ling.
b) Cdc dau hieu dinh khung tang ndng Hdn quan den ydu td nhan thdn mang tinh lich su cua cd nhdn trudc do chi dp dung ddi vdi ca nlidn, khdng dnh hudng din phdp nhan thuong mai vd ngugc lai. Do do, cd nhdn vd phap nhan thuong mgi se dp dung cdc khung tdng nang khdc nhau.
Ddy la dieu md ca quan cd tham quyen cdn CO hudng ddn cu thd dl dp dung BLHS dugc thdng nhdt. Tuy nhien, dd dam bdo cdng bdng, nen gidi quylt theo hudng thu hai, cdng nhdn su khdc biet vl cac ddu hieu
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NHA Nir&C VA PJL^PLV^TSd 6/2016
nhdn tlmn mang tinh lich sd cua cd nhdn vd phap nhdn thuong mai, td do sd co vi?c djnh khung tdng ndng khacrnhau cho ca iMn va phdp nhan thuong mai.
Thu^ ba, cdc tinh tidt giam nhe, tdng ngng TNHS cda cd nhan va phap nhdn thuong mgi ddc Idp vdi nhau va dugc quy djnh ridng d cdc &du ludt khac nhau nhdm muc dich phdn hda TNHS ddi vdi tdng ddi tugng. Cac tinh tiet gidM nhe, tang ndng TNHS ddi vdi ca nhdn quy dinh tai Dilu 51, 52 BLHS chi dp dung ddi vdi cd nMn.- Cdc thih tilt gidih nhe, tang ndng TNHS cua phdp nhan dugc quy dinh tai Dilu 84, 85 BLHS chi dp dung ddi vdi phdp nhan.
3. Nhu vay, tiieo quy djnh ciia BLHS, TNHS cua cd nhan va TNHS cua phdp nhdn thuong mai dIu cd co sd td HVPT ciia ca nhdn va nhung mdi lidn quan giiia
phdp'nhan vdi HVPT. Do v$y, khi t^i pham xdy ra, cd cd nhdn vd phdp nhdn thuong mgi deu phai chiu TNHS. TNHS ciia hai loai chd thd n ^ cd ra6i quan hS chat che vdi nhau, tuy nhien cd sir ddc Idp nhat djnh. Ca nhdn phai chiu TNHS theo tgi danh ndo, thi phdp nhdn phdi chiu TNHS theo tdi danh do; khdng cd TNHS ciia ca nhan thi cung khdng cd TNHS cda phdp nhdn. Ddi vdi cac dIu hieu dinh khung tang nang, cd thd dp dung chung cho phdp nhdn thuong mai va cd nhdn; ridng ddi vdi cac dau hi$u mang tinh Hch sii nhdn thdn cda cd nhan vd phap nhdn thuang mgi thi dp dyng ridng cho tiing chii the. Ve cac tinh tiet gidm nh?, tang n|ng TNHS ddi vdi phdp nhdn thuong mai vd cd nhdn dp dung ridng cho tiing chii thi theo quy dinh cda BLHS.
(Tiip theo trang 15 - Bdt cgp trong cdc quy dfnh ...)
dinh ndy nhdm han chd tinh trgng cac chu thd bi cuong chd "vien cd" cdc tai sdn bi cudng che dung vdo muc dich thd ciing dl khdng bi ke bidn.
Bdn la, phdp luat ndn c6 quy djnh
"khdng cong nhgn cdc giao dich nhu cdm CO, the chdp cua chu thi bi cu&ng chi sau khi cd quyet djnh xu phgt vi phgm hdnh chinh di dam bdo thi hdnh hieu qud cdc quyet dinh ndy". Sua ddi trdn gop phdn nang cao y thiic chip hanh phap lugt ciia
ngUdi ddn, huge ngudi phdi thi quyet dinh cudng che chdp hanh quylt djnh khi hp c6 tdi sdn, niu hg c6 tinh cdm c6, thi chip khi dd CO quylt dinh xdphat thi tdi sdn do van bi ke bidn. Ddi vdi nhihig ngudi nhan elm cd, the chdp tai sdn, hg se phdi cdnh giac hon trong cdc giao djch cua minh, phdi thn hieu rd ddi tac trudc khi th\rc hien viec cam cd, thd chip. Nhu vay, quy dinh tren cdn cd y nghia Idnh manh hda cdc giao dich ddn su.
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