^Lmp, Lugt oa Doanh nqhilp. 86 8 (221)-2010
NHiiNG VUliNG MAC KHI GONG CHIJNG
9.
HOP DONG GOP VON BANG GIA TRj QUYEN SIT DUNG DAT
TUAN DAO THANH
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di chu truong phat then md hinh kinh te thi trudng theo dinh hudng xa hdi chu nghTa cd sU dieu tiei ciia Nha nUdc, nen kinh te nudc ta da cd nhting bUdc phat then dang khfch le vdi nhieu thanh phan kinh te ngay cang trd nen da dang va ldn manh khdng ngimg, Kem theo dd, cac loai hinh hop ddng, giao dich trong linh vUc dan sU, kinh te, thUOng mai,,, cung ngay cang trd nen phong phu ve chung loai, phflc tap ve tinh chai, tham chf da xuai hien mot sd loai hinh giao dich mdi, hoan toan xa la vdi tu duy phap ly truyen thd'ng, Giao dich gdp vd'n bang gia tri quyen sfl dung dai la mot trong nhifng loai giao dich nhU vay Ne'u nhutai Bo luat Dan sU nam 1995, chiing ta chUa de cap de'n khai niem "gdp vd'n bang gia tri quyen sfl dung dat"thi den Bd luat Dan sU nam 2005, cac nha lam luat da danh h i n mot chuong (Chuong XXXII, Phan thfl nam), bao gom 06 dieu (tfl Dieu 727 de'n Dieu 732) de quy dinh ve van de nay
Trudc hei, chiing ta hay ciing tim hieu khai niem gdp vdn, Theo Tfl dien Luat hoc do Nha xuai ban TU dien Bach khoa - Nha xuai ban Tu phap an hanh nam 2006 thi gdp vd'n la "viec nha dau tudua tai san dUdi cac hinh thflc khac nhau vao doanh nghiep de trd thanh chu sd hQu hoac ddng chu sd hflu doanh nghiep" va "tai san gdp vd'n cd the la tien Viet Nam, ngoai te ty do chuyen ddi, vang, kim loai quy, gia tri quyen sfl dung dai, gia tri quyen sd hflu tri tue, cdng nghe, bf quyei ky thuat hoac tai san khac duoc phap luat cho phep" cdn khoan 4, Dieu 4, Luat Doanh nghiep nam 2005 cho rang: "Gdp vd'n la viec dUa tai san vao cdng ty de trd thanh chu sd huu hoac cac chu sd hflu chung ciia cdng ty Tai san
gdp vd'n cd the la tien Viet Nam, ngoai te ty do chuyen ddi, vang, gia tri quyen sfl dung dai, gia tri quyen sd ht/u trf tue, cdng nghe, bf quyei ky thuat, cac tai san khac ghi trong Dieu le cdng ty do thanh vien gdp de tao thanh vd'n cua cdng ty", Tuy ngdn tfl cu the cd khac nhau nhung ve ban chai, ca hai khai niem du mang tfnh chfnh thd'ng hay mang tfnh hoc thuat deu cd chung mot each nhin nhan, quan niem ve thuat ngfl phap ly "gdp vdn".
Theo ca hai khai niem neu tren, gdp vd'n chi'nh la viec ca nhan hoac td chflc dUa tai san thudc quyen sd hiiu, sfl dung hdp phap cua ban than vao trong cdng ty nham tao lap ra vdn dieu le cua cdng ty dd. Bang hanh vi gdp vdn, ben gdp vd'n se trd thanh chu sd hun hoac ddng chil sd hflu cua cdng ty nhan gdp vd'n, Ve nguyen tac, tai san dem gdp vd'n cd the la toan bd cac loai tai san cGng nhu quyen tai san theo quy dinh cua phap luat dan sy, tri gia duoc bang tien va ty do chuyen nhUdng thdng qua giao dich. Dac biet, ca hai khai niem neu tren deu khing dinh gia tri quyen sfl dung dai la mot loai tai san duoc phap luat cho phep dem gdp vd'n. Diem dang lull y nhai d day la viec gdp vdn se lam chuyen quyen sd hull hoac sfl dung tai san tU ben gdp vd'n sang cdng ty nhan gdp vd'n. Go sd phap ly cho nhan xet nay chinh la ndi dung Dieu 29, Luat Doanh nghiep nam 2005, theo dd "thanh vien cdng ty trach nhiem ht/u han, cdng ty hdp danh va cd ddng cdng ty cd phan phai chuyen quyen sd hflu tai san gdp vd'n cho cdng ty theo quy dinh sau day". NhU vay ve mat nguyen tac viec gdp vd'n se lam thay ddi chu sd hflu va sfl dung cua tai san dem gdp vdn cho dii ddi tUdng cua hdp ddng gdp vd'n la loai tai san hay quyen tai san nao, bao gdm ca quyen sif
Ddn chu & Phdp ludt
* Phong Cong chirng so 3 TP Ha Noi
(])Lmp Lugt oa Doanh nghiip. 86 8 (221)-2010
dung dai. (Xem tie'p ndi dung Dieu 29, Luat Doanh nghiep nam 2005 ke tren).
Giao dich gdp vd'n bang quyen sfl dung dai lan dau tien dUdc chfnh thflc thfla nhan trong Luat Dai dai nam 1993, dUdc sfla ddi, bd sung ngay 2/12/1998, Minh chu'ng cho nhan dinh nay chfnh la ndi dung cua ChUdng IV, Luat Dai dai nam 1993, dUdc sfla ddi, bd sung ngay 2/12/1998. Khi quy dinh ve "quyen va nghTa vu ciia ngudi sfl dung dai" cac nha lam luat da khing dinh ngudi sir dung dai "dUdc quyen gdp dai de hdp tac san xuai, kinh doanh theo quy dinh ciia phap luat phu hdp vdi muc dfch khi giao dai" (xem khoan 7, Dieu 73, Luat Dat dai nam 1993, dUdc sfla ddi, bd sung ngay 2/12/1998). Tuy nhien, chi den khi cac dao luat khac cd lien quan de'n giao dich gdp vd'n ndi chung va gdp vd'n blng gia tri quyen sfl dung dai ndi heng dUdc hoan thien thi loai hinh giao dich nay mdi trd nen phd bie'n, tao thanh mot trong nhOhg cdng cu phap ly hflu hieu nhlm dam bao quyen va ldi ich hdp phap cua cac ben khi cung nhau hdp tac san xuai, kinh doanh dUdi hinh thifc gdp vdn bang gia tri quyen sfl dung dai, Dudi day chiing ta se cung tim hieu mot sd quy dinh cu the cua phap luat ve gdp vd'n bang gia tri quyen sfl dung dai,
Dieu 727, Bd luat Dan sU nam 2005 quy dinh: "Hop dong gdp vdn blng gia tri quyen sfl dung dai la sUthoa thuan giifa cac ben, theo dd ngUdi sfl dung dai (sau day goi la ben gdp vd'n) gdp phan vd'n cua minh bang gia tri quyen sif dung dai de hdp tac san xuai, kinh doanh vdi ca nhan, phap nhan, ho gia dinh, chu the khac theo quy dinh cua Bo luat nay va phap luat ve dai dai". Do pham vi dieu chinh khac nhau, nen khai niem ve gdp vd'n bang gia tri quyen sfl dung dai, chu the tham gia gdp von cung nhu nhan gdp vd'n dUdc quy dinh tai Bo luat Dan sU nam 2005 da dang va rong rai hon hin quan (Jiem ve gdp vdn dUdc neu tai Luat Doanh nghiep nam 2005. Sau khi tim hieu cac dieu luat khac cd lien quan den hdp dong gdp vd'n bang gia tri quyen sfl dung dai duoc quy dinh tai Bo luat Dan sy nam 2005, cd the thay mot sd diem dang lUu y hay ndi chfnh xac hdn la nhflng
net dac thii ctia hpp ddng gdp vd'n bang gia tri quyen sfl dung dai nhu sau:
- Thdng thudng viec gdp vd'n bang gia tri quyen sfl dung dai ludn cd thdi han (xem Dieu 728, Bd luat Dan sU nam 2005 quy dinh ve ndi dung ciia hop ddng gdp vd'n bang gia tri quyen sfl dung dai),
- Viec gdp vd'n bang gia tri quyen sfl dung dai khdng dan de'n viec thay ddi chu sfl dung ddi vdi dien tfch dai dem gdp vdn (xem khoan 2 va khoan 3, Dieu 730, Bo luat Dan sU nam 2005 quy dinh ve quyen cua ben gdp vd'n blng gia tri quyen sfl dung dat)
- Ben nhan gdp vd'n bang gia tri quyen sfl dung dai cd the dUdc cap gia'y chifng nhan quyen sfl dung dai ddi vdi dien tfch dai dem gdp vd'n nhUng cung cd the khdng (xem khoan 3, Dieu 732, Bd luat Dan sUnam 2005 quy dinh ve quyen ciia ben nhan gdp vd'n blng gia tri quyen sfl dung dai),
Cu the hoa quan diem lap phap da dUdc the hien trong Bd luat Dan sy nam 2005, Luat Dai dai nam 2003 cung da khing dinh quyen dUdc gdp vd'n blng quyen sfl dung dai (xem Dieu 106, Luat Dai dai nam 2003) cOng nhu quy dinh rai rd: "Trinh tU, thii tuc dang ky, xoa dang ky gdp vd'n blng quyen sfl dung dai va xfl ly quyen sfl dung dai khi cham dflt viec gdp vd'n" tai Dieu 131 dao luat neu tren, Tim hieu toan bo ndi dung Luat Dai dai nam 2003 cung nhU Nghi dinh sd 181/2004/ND-CP ngay 29/10/2004 ciia Chi'nh phii ve thi hanh Luat Dai dai, khdng tim tha'y bai ky mdt quy dinh nao cho phep gdp vd'n bang gia tri quyen sfl dung dai ma chi tdn tai duy nhai khai niem gdp vd'n blng quyen sir dung dai, Theo quan diem lap phap nay tuy gdp vd'n blng quyen sfl dung dai nhUng viec gdp vd'n se khdng lam thay ddi chil sfl dung dai. Ndi theo each khac, ben gdp vd'n chi giao cho ben nhan gdp vd'n quyen sfl dung mdt dien tfch dai nhai dinh trong mot thdi han xac dinh (xem khoan 2, Dieu 131, Luat Oai dai nam 2003), Neu nhu trong Bd luat Dan sU nam 2005, cac nha lam luat sif dung khai niem "hop dong gdp vdn bang gia tri quyen sfl dung da't"
thi tai Luat Dai dai nam 2003, chiing ta lai tha'y xuai
Dan chu & Phdp ludt
^Ltap, Lugt oa Doanh nghiip. 86 8 (221)-2010
hien thuat ngfl "hop ddng gdp vd'n bang quyen sfl dung dai". Tham khao mdt sd quy dinh cd lien quan trong Luat Doanh nghiep nam 2005, khai niem "gdp vd'n bang gia tri quyen sfl dung dai" cung dUdc sfl dung trong dao luat nay Diem dang luu y la, tai hai Bd luat Dan sU nam 2005 va Luat Dai dai nam 2003 deu cd chung quan diem gdp vd'n blng quyen sfl dung dai ludn ludn cd thdi han xac dinh va khdng lam thay ddi chu sfl dung dai thi Luat Doanh nghiep nam 2005 lai khing dinh viec gdp vd'n se lam thay ddi chu sd hifu hoac chu sfl dung ddi vdi tai san dem gdp vd'n va quyen sfl dung dai cung khdng phai la mdt ngoai le. Tuy nhien, neu nhu Bd luat Dan sy nam 2005 va Luat Doanh nghiep nam 2005 coi
"gia tri quyen sfl dung dai" la ddi tUdng ciia hdp dong gdp vd'n thi Luat Dai dai nam 2003 lai cho rang, "quyen sfl dung dai" mdi la ddi tUdng cua loai hinh giao dich nay Neu nhU chung ta sfl dung khai niem "gia tri quyen sfl dung dat" dUdc ghi nhan tai khoan 24, Dieu 4, Luat Dai dai nam 2003, theo dd "gia trj quyen sfl dung dai la gia tri blng tien ciia quyen sfl dung dai ddi vdi mot dien tfch dai xac dinh trong thdi han sfl dung dai xac dinh" thi cac each quy dinh nhuda md ta d tren deu boc Id nhieu mau thuan rai khd khlc phuc. Rd rang, hien da cd toi thieu hai each quan niem khdng thd'ng nhai vdi nhau ve tfnh chai cua gdp vd'n cd ddi tUdng la quyen sfl dung dai. Theo dd, ddi tUdng gdp von cd the la "gia tri quyen sfl dung dai" hoac la "quyen sfl dung dai", cd the cd thdi han hoac khdng cd thdi han, cd the dan den viec thay ddi chu sfl dung hoac khdng,,, Nhin mot each khai quat nhai, ba dao luat lien quan mat thiei den van de gdp vd'n vao doanh nghiep cd doi tUdng la quyen sfl dung dai dang the hien ba quan diem khac hin nhau. Quan diem thfl nhat cho ring, gdp vd'n bang quyen sfl dung dai khdng lam thay ddi chu sfl dung dai duoc the hien trong Bd luat Dan sU nam 2005. Quan diem thfl hai khang dinh, gdp vdn blng quyen sfl dung dai cung khdng cd gi khac biet so vdi cac hinh thflc gdp vd'n khac va chil sfl dung dai se dUdc chuyen tfl ben gdp von sang ben nhan gdp vd'n dUdc the hien trong Luat Doanh
nghiep nam 2005. Va quan diem thfl ba the hien trong Luat Oai dai nam 2003 cd tinh chai dung hoa ca quan diem thfl nhai va quan diem thfl hai. Tai Luat Oai dai nam 2003, cac nha lam luat xay dyng khai niem "gia tri quyen sfl dung dat" nhung thuat ngfl phap ly nay khdng dUdc dua vao trong nhiing quy dinh ve hop ddng gdp vdn ma thay vao dd, thuat ngfl "quyen sfl dung dai" lai dUdc sfl dung. Dac biet, du sfl dung thuat ngfl "quyen sir dung da'r nhung Luat Dai dai nam 2003 van cho ring gdp vd'n blng quyen sfl dung dai cung cd thdi han (xem khoan 2, Oieu 131 dao luat neu tren).
Nhin mdt each td'ng the, chiing ta cd the chia hop ddng gdp vd'n cd ddi tUdng la quyen sfl dung dai ra lam hai hinh thflc cd ban nhU sau: Hinh thut thut nhat la gdp vd'n blng quyen sfl dung dai ma theo dd chii sii dung thfla dai dem gdp von se dUdc chuyen tfl ben gop vd'n sang ben nhan gdp vd'n. Ddi vdi hinh thflc gdp vo'n thfl nhai, ben gdp vd'n se khdng cdn bai ky quyen va nghTa vu nao lien quan den quyen sfl dung dai dem gdp vd'n ke tfl khi hoan tai thii tuc gdp von. Trong trudng hdp vfla neu, cd quan nha nudc cd tham quyen se tie'n hanh dang ky sang ten trUdc ba tfl ben gdp vdn sang ben nhan gdp vd'n tuong ty nhu cac trudng hdp tang cho hay mua ban. 0 hinh thflc gdp vdn nay do quyen sfl dung dai dem gdp vd'n dUdc dang ky sang ten trUdc ba nen khi ben nhan gdp vd'n thuc hien cac quyen va nghTa vu vdi tu each la chii sfl dung se khdng gap bai ky mot trcl ngai nao, Hinh thut thii' hai la gdp vdn blng gia tri quyen sfl dung dai. Day la hinh thflc gdp vd'n nhUng khdng lam thay ddi chii sfl dung dai va chi cd gia tri phap ly trong mdt thdi gian nhai dinh, Odi tUdng cua hdp ddng gdp vdn kieu nay cd the la dai thue, dai dUdc giao hay dai dUdc nha nudc cdng nhan quyen sfl dung dai, Trong thdi han gdp vd'n, chii sfl dung van cd quyen chuyen nhupng, de thUa ke.,, dd'i vdi quyen sfldung dai da dem gdp vd'n. Thdng thUdng ddi vdi hinh thflc gdp vd'n thfl hai, co quan nha nUdc cd tham quyen chi xac nhan thfla dai neu tren da dUdc gdp vdn vao doanh nghiep X trong thdi han la Y nam vao ngay giay chifng
Dan chu & Phdp ludt
(phap, Lugt oa Doanh nghiip. 86 8 (221)-2010
nhan quyen sfl dung dai da cap cho ben gdp vdn. Va day chinh la nguyen nhan gay ra mot sd khd khan, vUdng mac khi chu sfl dung dai thUc hien cac quyen va nghTa vu ciia minh.
TrUdc khi di vao tim hieu them ve nhiing vUdng mac vya de cap, chiing ta hay ciing xem xet, phan loai cac bie'n the gdp vd'n blng quyen sfl dung dai theo hinh thflc thfl hai, tflc la gdp vd'n blng gia tri quyen sfl dung dai va cd thdi han xac dinh. Dya theo nhieu tieu chf khac nhau, chiing ta cd mudn van loai hinh gdp vd'n bang gia tri quyen sfl dung dai khdng gid'ng nhau. Sau khi tham khao cac quy dinh cua phap luat cd lien quan dUdc ghi nhan tai Bo luat Dan sy nam 2005, Luat Doanh nghiep nam 2005 va Luat Dai dai nam 2003...
tam chia loai hinh gdp vdn blng gia tri quyen sfl dung dai thuoc tinh hud'ng thfl hai ra thanh mot sd dang bien the Cd ban sau:
Dang bien the thd nhat la gop von bang gia tri quyen sCt dung da't de tao ra mot phap nhan mdi. 0 dang nay mot hoac nhieu ben tham gia thanh lap doanh nghiep dung gia tri quyen sfl dung dai thudc quyen sfl dung hdp phap ciia ban than de gdp vd'n nham hinh thanh nen phap nhan mdi, hoan toan doc lap vdi cac thanh vien tham gia gdp vd'n, Vf du nhu, dng Nguyen Van A va dng Nguyen Van B thoa thuan ciing gdp vdn blng gia tri quyen sfl dung dai de thanh lap Cong ty trach nhiem hull han X. Theo quy dinh hien hanh thi dang gdp vd'n nay ben nhan gdp vd'n (phap nhan mdi dUdc tao lap ma cu the la Cdng ty trach nhiem hiiu han X) se dUdc cd quan nha nUdc cap gia'y chflng nhan quyen sfl dung dai ddi vdi dien tfch dai dem gdp vdn (xem khoan 3, Dieu 732, Bo luat Dan sy nam 2005 va khoan 1, Oieu 131, Luat Dai dai nam 2003).
Dang bien the thif hai la gop von bhng gia tri quy§n sOtdiing da't nhung khong tao lap ra mgt phap nhan mdi.
0 dang bien the thfl hai, chiing ta tha'y cung cd the xay ra hai trudng hop, TrUdng hdp thfl nhai, Cdng ty trach nhiem hufu han X da dUOc thanh lap va dang hoat ddng theo quy dinh ciia phap luat, dng Nguyen Van A va dng
Nguyen Van B thoa thuan vdi nhiing chu sd ht/u hien tai cua cdng ty de gdp vd'n blng gia tri quyen sfl dung dai nhlm trd thanh cac chii sd hifu chung ciia Cdng ty trach nhiem hiiu han X, NhU vay sau khi nhan phan vd'n gdp ciia dng Nguyen Van A va dng Nguyin Van B, sd lUdng thanh vien ciia Cdng ty trach nhiem hflu han X se tang len (bd sung them hai thanh vien la dng Nguyen Van A va dng Nguyen Van B), cd cau vdn dieu le cung thay ddi (cd them phan vd'n gdp blng gia tri quyen sfl dung dai), quy md vd'n dieu le cung nhU ti le vd'n gdp cua tifng thanh vien dUdng nhien cung khdng the gifl nguyen nhU cu,,, Trong tn/dng hdp thfl hai, dng Nguyen Van A va dng Nguyin Van B da la chu sd hflu ciia Cdng ty trach nhiem hi/u han X. NhU vay, viec gdp vd'n blng gia tri quyen sfl dung dai cua dng Nguyin Van A va dng Nguyen Van B chi cd the lam thay ddi cd cau vd'n dieu le (cd them phan vd'n gdp blng gia tri quyen sfl dung da't), quy md vd'n dieu le cung nhuti le vdn gdp ciia tifng thanh vien (neu nhU dng Nguyin Van A va dng Nguyin Van B khdng riit ra mot ti le von tUdng dUdng bang tien hoac blng hien vat)... chfl khdng lam thay ddi sd lUdng thanh vien ciia Cdng ty trach nhiem hifu han X,
Dang bien thethtiba la gop von bang gia tri quyen sCf dung dat khong tao lap ra mgt phap nhan mai nhdng lai khong thuoc cac trudng hgp da dulieu tai trudng hgp thiyhai. Trong trudng hdp nay ca nhan dng Nguyen Van A hoac ca nhan dng Nguyin Van B gdp vd'n blng gia tri quyen sfl dung dai nhlm thUc hien mot dy an kinh doanh cu the. Vf du, dng Nguyen Van A gdp vd'n bang gia tri quyen sfl dung dai cho dng Nguyen Van B cdn dng Nguyen Van B bo tien mat nhlm xay dUng biet thy cho thue trong mot thdi gian nhai dinh, Lpi nhuan cung nhu rtii ro ciia dU an se dUdc hai ben phan chia tren cd sd tl le vd'n gdp, Theo nhan xet cua chiing tdi, day chfnh la tinh hud'ng da dUdc dy lieu tai khoan 3, Oieu 732, Bd luat Dan sy nam 2005 ma theo dd ben nhan gdp vdn (dng Nguyin Van B) khdng bao gid dUdc cap gia'y chifng nhan quyen sfldung dai.
Rd rang, dang bien the thfl ba chi thuoc pham vi
Ddn chu & Phdp ludt
(pimp, Lugt oa Doanh nghiip. 86 8 (221)-2010
dieu chmh ciia Bd luat Dan sy nam 2005 va Luat Oai dai nam 2003 trong khi dang bie'n the thfl nhai va thfl hai thudc pham vi dieu chinh ciia ca Luat Doanh nghiep nam 2005. Se khdng cd nhieu van de dang ban neu chiing ta tach bach hop dong gdp vd'n blng gia th quyen sfldung dai ra khdi cac dang giao dich khac. Tuy theo yeu cau cu the ctia duong sU ma cdng chifng vien cd the cdng chimg hdp dong gdp vd'n bang gia tri quyen sfl dung dai theo nhieu hinh thflc khac nhau vdi dieu khoan, dieu kien cu the khdng gid'ng nhau. Tuy nhien, khi dat hdp ddng gdp vd'n blng gia tri quyen sfl dung dai trong tUdng quan vdi cac hdp ddng, giao dich khac (vi du nhuthe chap, thfla ke), chiing ta lai tha'y rai nhieu diem khdng thd'ng nhai trong each hieu ve ban chai, quyen va nghTa vu ciia nhflng ben giao kei hdp ddng gdp vd'n blng gia th quyen sfl dung dai trong cac van ban phap ly cd lien quan, De lam sang td van de nay chiing tdi xin ddn cfl mot vf du nhU sau: Cdng ty trach nhiem hifu han X dUdc thanh lap va hoat ddng phii hop vdi quy dinh tai Luat Doanh nghiep nam 2005 vdi tdng sd vd'n la 500,000.000 ddng, Ong Nguyin Van A la thanh vien sang lap ciia cdng ty vdi so vd'n gdp la 100,000,000 ddng, Sau mdt thdi gian, vao nam 2007, do yeu cau cd ca'u lai cdng ty dng Nguyin Van A riit toan bd sd vd'n blng tien mat trong Cdng ty trach nhiem hiiu han X va thay the sd vd'n dd blng gia tri quyen sfl dung 50 m^ dai trong thdi han la 10 nam. NhU vay sau khi hoan tai thii tuc dang ky gdp vd'n, dng Nguyin Van A van sd hflu sd vd'n la 100.000.000 ddng, chie'm 20%
tdng sd vdn dieu le ciia cdng ty Can cfl vao hop ddng gdp vdn blng gia tri quyen sfl dung dai da dUdc cdng chflng, Cd quan nha nUdc cd tham quyen dang ky gdp vd'n vao Cdng ty trach nhiem hi/u han X vdi thdi han 10 nam tren giay chflng nhan quyen sfl dung dai dimg ten dng Nguyin Van A. Do cd nhu cau sfl dung vdn kinh doanh, hdi ddng thanh vien Cdng ty trach nhiem huU han X, bao gdm ca dng Nguyen Van A quyei dinh mang tai san la quyen sfldung dien tfch 50 m2 dai ndi tren di the chap cho Ngan hang C de dam bao cho nghTa vu tra
nd cua cdng ty Gia thiet dua ra d day la Ngan hang C, ve mat nguyen tac chap thuan yeu cau vay vd'n cung nhu the chap tai san ciia Cdng ty trach nhiem hifu han X va dng Nguyen Van A, Khi nhan dUdc yeu cau cdng chflng hop ddng the chap tai san ndi tren, cdng chimg vien cd the dua ra hai phUdng an giai quyei nhu sau:
PhUdng an thfl nhai la se lap mot hop dong the chap hai ben trong dd Ngan hang C la ben nhan the chap (hay cdn goi la ben cho vay) va Cdng ty trach nhiem hflu han X la ben the chap (hay cdn goi la ben vay), Nhflng cdng chflng vien giai quyei theo phUdng an thfl nhai cho ring, tai san mang di gdp vd'n la tai san cua ben nhan gdp vd'n va do dd ben nhan gdp vd'n (trong vf du nay la Cdng ty trach nhiem huU han X) cd quyen mang tai san da gdp vd'n ndi tren di dam bao cho nghTa vu dan sUciia chi'nh cdng ty hay ciia bai ky mot chii the nao khac. Cd sd phap ly cho phUdng an giai quyei vfla neu chi'nh la ndi dung quy dinh ciia Dieu 342, Bd luat Dan sy nam 2005 va khoan 4, Dieu 4 va khoan 1, Oieu 29, Luat Doanh nghiep nam 2005. PhUdng an thfl hai chfnh la phai lap hdp ddng the chap ba ben trong dd Ngan hang C vin la ben nhan the chap (hay cdn goi la ben cho vay) va Cdng ty trach nhiem hflu han X la ben cd quyen ldi va nghTa vu lien quan (hay cdn goi la ben vay) cdn ben the chap la dng Nguyin Van A. Cd sd phap ly cho phUdng an thfl hai chfnh la ndi dung Oieu 730, Bo luat Dan sy nam 2005 khi quy dinh: "Quyen cua ben gdp vd'n blng gia tri quyen sfldung da't", trong dd cd quyen
"dUdc nhan lai quyen sfl dung dai da gdp vd'n theo thoa thuan hoac khi thdi han gdp vd'n da het". Can cfl vao dieu luat vfla neu, rd rang hanh vi gdp vd'n khdng lam thay ddi chu sfl dung dai nen ngay ca khi da dUdc dem gdp vd'n, dien tfch dai 50 m^ ndi tren vln thudc quyen sfl dung ciia dng Nguyin Van A. Ndi theo each khac, ve ban chai, dng Nguyin Van A chi cho Cdng ty trach nhiem hi/u han X thue quyen sfldung 50 m^ dai trong vdng 10 nam ma thdi. Diem dang luu y d day la tien thue toan bo dien tfch dai ndi tren trong sudt quang thdi gian thue se dupc tra mot lan duy nhai va bang quyen
Ddn chu & Phdp ludt
(pLiojp Lugt oa. Doanh nghiip. 86 8 (221)-2010
Sd hull mdt phan Cdng ty trach nhiem hifu han X vdi ty le la 20%.
Khoan hay ban ve tfnh hdp phap ciia ttmg phUdng an ma chung ta tiep tuc md ra ttmg tinh hud'ng cd the xay den theo vi du vfla neu, Gia thiei d day la nam 2008, dng Nguyin Van A chei, Theo quy dinh, cac ddi tUdng dUdc hudng thfla ke ctia dng Nguyin Van A dung ra khai nhan thfla ke toan bo di san do dng Nguyin Van A de lai bao gdm ca gia tri quyen sfl dung 50 m^ dai da gdp vd'n cho Cdng ty trach nhiem hifu han X trong vdng 10 nam (xem khoan 2, Oieu 730, Bd luat Dan sy nam 2005). Vdi gia thiei tren, rai nhieu tinh hud'ng cd the diin ra chii ye'u xoay quanh ddi tUdng cua van ban khai nhan di san thfla ke. Quan diem thfl nhai coi dd'i tUdng CLia van ban khai nhan di san thfla ke la quyen sfl dung chi'nh dien tfch dai 50 m^ da dem gdp vd'n trong khi quan diem thfl hai lai cho rang, dd'i tUdng cua van ban khai nhan di san thfla ke la toan bd sd vd'n gdp cua dng Nguyin Van A trong Cdng ty trach nhiem hi/u han X ma quyen sfl dung dien tfch 50 m^ dai da chuyen hoa thanh. Den day khdng khd khan gi de chung ta cd the phat hien mau thuin gifla hai each quan niem ke tren.
Neu coi ddi tUdng cua van ban khai nhan di san thfla ke chinh la quyen sfl dung 50 m^ dai da dUdc dem gdp vd'n trong vdng 10 nam thi ro rang gia tn cua quyen sfl dung 50 m^ dai tren se ty le thuan vdi thdi gian gdp vd'n. Ndi cu the hdn, thdi gian gdp vd'n cdn lai cang ngln thi gia tri quyen sfl dung dai trong cdng ty cang tha'p bai chap kei qua kinh doanh cua cdng ty Cdn ne'u coi dd'i tUdng ciia van ban khai nhan di san thfla ke la toan bd sd vd'n gdp cua dng Nguyin Van A trong Cdng ty trach nhiem hi/u han X dUdc chuyen hoa tfl quyen sfl dung 50 m^
dai trong vdng 10 nam thi dUdng nhien gia tri phan di san ciia dng Nguyin Van A tai cdng ty se phu thudc chii yeu vao kei qua kinh doanh cua cdng ty tai thdi diem md thfla ke chfl khdng phu thudc vao khoang thdi gian cdn lai trong thdi han gdp vdn bang quyen sfl dung 50 m2 dai ndi tren. Quay trd lai vdi vf du vfla neu, gia thiei thfl nhai dua ra la tai thdi diem dng Nguyin Van A chei
vao nam 2008, gia tri tai san thfla ke ciia dng Nguyen Van A tai Cdng ty trach nhiem hull han X se dUdc tfnh blng quang thdi gian cdn lai ciia hdp ddng gdp vd'n blng quyen sfldung 50 m^ dai. NhU vay nam 2007 dng Nguyin Van A gdp vd'n bang gia tri quyen sfl dung 50 m2 dai trong vdng 10 nam va dUdc ben gdp vd'n va ben nhan gdp vd'n thd'ng nhai tri gia la 100,000,000 ddng, Tai thdi diem nam 2008, khi dng Nguyin Van A chei, rd rang theo quan diem thfl nhai tri gia cua sd tai san thudc sd hifu cua dng Nguyen Van A trong Cdng ty trach nhiem hflu han X van la quyen sfl dung 50 m^ dai trong vdng 9 nam va tUdng dUdng vdi 90,000.000 ddng.
Gia tri tren khdng thay ddi bdi bai ky ly do gi bai chap kei qua kinh doanh cua cdng ty Trong khi dd d gia thiei thfl hai, gia trj khdi di san thfla ke cua dng Nguyin Van A trong Cdng ty trach nhiem huU han X dUdc tfnh can cfl kei qua kinh doanh ciia cdng ty tai thdi diem md thfla ke, Ndi each khac, theo gia thiei nay quyen sfl dung 50 m2 dai gdp vd'n trong khoang thdi gian la 10 nam vao cdng ty da dUdc chuyen hoa thanh mot phan tai san (ndi chfnh xac hdn la vd'n) ciia Cdng ty trach nhiem hi/u han X, Do dd, gia tri tai san cd the tang len hay giam di tuy thudc kei qua kinh doanh ciia Cdng ty trach nhiem hifu han X tai thdi diem nam 2008, Trong trUdng hdp cdng ty kinh doanh phat dat, gia tri di san cua dng Nguyen Van A de lai tai nhien ldn hdn rai nhieu so tien 90,000,000 dong ma cu the la nd se tUdng dUdng vdi 20% tdng gia tri tai san ciia Cdng ty trach nhiem hull han X. Khdng cd gi phai ban cai ne'u cac thanh vien Cdng ty trach nhiem hifu han X dong y, nhai th tra lai quyen sfl dung dien tfch 50 m^ dai da dem gdp vd'n ciing vdi mot khoan tien chenh lech nhlm dam bao khd'i di san ciia dng Nguyin Van A dat dUdc 20% tdng sd tai san ciia cdng ty Tuy nhien, d tinh hud'ng nay mau thuin gifla nhifng ddng thfla ke ciia dng Nguyen Van A va cac thanh vien Cdng ty trach nhiem htfu han X v i n cd the xay ra. Dd la khi nhuhg dong thfla ke yeu cau riit toan bd phan di san ma dng Nguyin Van A de lai tai cdng ty bao gdm ca quyen sfl dung 50 m^ dai da dem gdp vdn
