PHAP LUAT-AN NINH THUUNG MAI
die i h phat vl pham va hoi thing thiet hai troni mai cila doanh nihlep
• CAO V A N T U A N
Chuyen vien ttf van phap luat v§ DN
N
di dd'n hdp ddng kinh doanh thQdng mai, khdng the khdng ndi de'n didu khoan cd ban vd phat vl pham va bdi thQdng thiet hai.Day la srf thda thuan ciia cac ben trong giao dich dan srf, kinh doanh thQdng mai, ddng thdi cung la cac che dinh ciia phap luat; nd tdn tai da lau, nhQng cung cdn nhieu bat cap ma DN va nhQng ngQdi Iam cdng tac phap ly ndi chung va luat sQ ndi rieng cdn cd mdt so diem can trao ddi Iam rd.
1. Khoa hpc phap ly quy dinh vd phat vi pham va bdi thQdng thiet hai:
Theo cac quy dinh cua phap luat hien hanh: (i) Dieu 422 Bd luat Dan sQ 2005 cho phep cac ben trong giao dich dan sQ dQdc thoa thuan vd mQc phat vi pham; cd the thoa thuan vQa phai nop phat vi pham va vQa phai bdi thQdng thiet hai; nd'u khdng cd thoa thuan trQdc vd mQc bdi thQdng thiet hai thi phai bdi thQdng toan bd thiet hai; nd'u khdng cd thoa thuan vd bdi thQdng thidt hai thi ben vi pham nghia vu chi phai nop tidn phat vi pham. (il) Luat ThQdng mai quy dinh : MQc phat dd'i vdi vi pham nghia vu hdp ddng hoac tdng mQc phat dd'i vdi nhidu vi pham do cac ben thoa thuan trong hdp ddng, nhQng khdng
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qua 8% gia tri p h a n nghia vu hdp ddng bi vi pham (Dieu 301)... Bdi thQdng thidt hai la vide ben vi pham bdi thQdng nhQng tdn that do h a n h vl vl pham hdp ddng gay ra cho ben bi vl pham. Gia tri bdi thQdng thiet hai bao gdm gia tri tdn that thrfc te, trrfc tie'p ma ben bi vi pham phai chiu do ben vi pham gay ra va khoan lpi trrfc tie'p ma ben bi vi pham dang Ie dQdc hQdng ne'u khdng cd h a n h vi vi pham (Dieu 302). (iii) Luat Xay drfng quy dinh: Dd'i vdi cdng trinh xay drfng bang ngudn vd'n nha nQdc, mQc thQdng khdng vQpt qua 12% gia tri phdn hdp ddng Iam Idi, mQc phat khdng vQdt qua 12% gid tri hdp ddng bl vl pham (Dieu 110).
Chi vdi quy dinh tai 3 Luat ndi tren da thay cd srf khac nhau ve p h a t vi pham va bdi thQdng thiet hai trong quan he hdp ddng tuy theo dd la hdp ddng gi: Dan srf, thQdng mai hay
xay drfng sQ dung ngudn tien ngan sach nha nQdc? Cd nghia, vide ddu tidn cac ben mud'n thoa thuan vd phat vl pham hoac bdi thQdng thiet hai thi phai xac dinh rd quan he glQa cdc ben la quan he gi, khi cd thiet hai do hanh vl vl pham phai bdi thQdng thiet hai hay khdng?
TrQdng hdp khdng xac dinh rd loai quan he va phap luat dieu chinh se ddn de'n khd giai quye't khi cd tranh chap: Ben vi pham mud'n ap dung luat theo hQdng bi phat d mQc thap va / h o a c khdng mud'n bdi thQdng thiet hai; ngQdc Iai, ben bi vi pham mud'n ap dung luat theo hQdng yeu cdu phat vi pham va / h o a c bdi thQdng thiet hai d mQc cao nhat cd the. Chdc chin rdng, ne'u giai quye't tranh chap theo thu tuc to tung dan srf, vu an se keo dai: sd tham, phuc tham va cd the giam dd'c tham.
2. Ve thrfc tidn dam phan ky ke't thQc hien hdp ddng:
PHAP LUAT - AN NINH THUUNG MAI
Trong mdt hdp ddng che tao, ldp dat thie't bl day chuyen nha may san xuat thQc an thuy san giQa Cty Cd khi Thien Sdn vdi Cty thQc an thuy san Ha Quang.
Trong hdp ddng, cac ben thoa thuan, ne'u Ben Idp dat khdng thrfc hien dung hdp ddng ve lap dat thie't bl dung cac chi tie't ky thuat hoac khdng dung tie'n dp thi chiu phat va bdi thQdng 100%
gia tri hdp ddng (10 ty ddng). Qua trinh thrfc hidn, Ben Idp dat khdng thrfc hien dung tie'n dp lap dat (theo bien ban giam dinh thi ty Id hoan thanh mdi chi dat 53%
khd'i IQdng). Vi vay, Cty ThQc an thuy san Ha Quang da khdi kien yeu cdu buy hdp ddng va ddi tien phat bdi thQdng theo thoa thuan tai hdp ddng (10% gia tri hdp ddng hay 10 ty ddng). Tranh chap dQdc giai quye't qua hai cap xet xQ ciia Toa an, vdi cac ban an tuyen budc Cty Cd khi Thidn Sdn phai tra mdt khoan tien ve phat vl pham bang 100% gia tri hdp ddng cho Cty Ha Quang (dung nhQ thoa thuan cua cac ben trong hdp ddng da ky).
Toa an da giai quye't dung quy dinh cua phap luat hay chQa? Kinh nghiem rut ra dd'i vdi cac DN thdng qua tranh chap dd lagi?
Xung quanh phan quye't cua Toa an cac cap, edn cd cac quan diem khac nhau. Toa an quye't dinh nhQ vay nhrfng khdng Iam rd bi ddn phai tra khoan tidn dd la tien gi: tidn bdi thQdng hay tidn phat;. Ne'u la tien phat thi mQc phat dQdc ap dung theo quy dinh cua Bd luat Dan srf hay dp dung theo quy dirrh cua Luat ThQdng mai. TrQdng hdp coi hdp ddng da ky la hdp ddng thQdng mai thi mQc phat khdng dQdc qua 8% gia tri phdn nghia vu vi pham.
Ben carrh dd, phai IQu y rang, Luat ThQdng mai cung da quy
dinh: Hoat ddng thQdng mai la hoat ddng nhdm muc dich sinh ldi, bao gdm mua ban hang hoa, cung Qng dich vu, ddu tQ, xuc tie'n thQdng mai va cac hoat ddng nhdm muc dich sinh Idi khac (Dieu 3) va Hoat ddng thQdng mai khdng dQdc quy dinh trong Luat ThQdng mai va trong cac luat khac thi ap dung quy dinh ciia Bd luat Dan srf (Didu 4). TQ dd, cd y kie'n cho rdng hdp ddng giQa giQa Cty Cd khi Thien Sdn vdi Cty ThQc an thuy san Ha Quang la hdp ddng mua ban va Idp dat thie't bi day chuydn nha may san xua't thQc an thuy san - mdt dang hdp ddng thQdng mai.
Do vay, ne'u cd vl pham toan bd hdp ddng cung chi cd the phat td'i da 8% X 10 ty = 800 tridu ddng; quan diem nay kha dd'i lap vdi quan diem cua toa an chap n h a n thoa thuan mQc phat vi pham cua cac ben (100% hay 10 ty ddng) theo quy dinh tai Didu 422 Bd luat Dan sQ.
3. Vai y kie'n trao ddi
Cd the ndi, boat ddng kinh doanh thQdng mai cua DN bao gdm nhidu quan he hdp ddng: tQ hdp ddng giQa cac thanh vien vdi nhau de thanh lap Cty; hdp ddng giQa cac thanh vien vdi Cty, hdp ddng giQa Cty vdi ngQdi thQ 3 (Iao ddng, mua ban hang hoa, dich vu...). Mdt van de dQdc dat ra la cac chu DN chu trpng tdi dau trong viec xac lap, thrfc hien quyen va nghia vu cua minh trong cac hdp ddng? Dac biet nhQng hdp ddng ma chu DN hay ngQdi quan Iy Cty thQdng quan tam, dd la cdc hdp ddng ky vdi dd'i tac, trong dd cd nhQng dieu khoan quy dinh quydn va nghia vu ciia cac ben, che tai se dp dung ne'u cd xay ra vi pham;
hdp ddng dQdc xac lap nhQ the nao se giam dQdc chi phi td'i da cho cac ben giao ke't (dac biet
lien quan tdi hdp ddng ky vdi dd'i tac nQdc ngoai)...
Trong thrfc te, Didu khoan vi pham la didu khoan thQdng xuydn dQdc cac chu the ciia hdp ddng ap dung (dieu khoan Qa thich cho hdp ddng). Tuy nhien, cdc quy dinh ciia luat phap hien h a n h cdn kha cQng nhdc, mau thudn. Nguyen n h a n mdt phdn do khoa hpc phap Iy ciia nQdc ta dang phdt trien theo hQdng thi trQdng, hdi nhap; qua trinh xay drfng phap luat cua Viet Nam cd ye'u to dac thu va chung ta chQa thrfc hidn rdng rai viec cdng bd cdng khai b a n an, khdng ap dung he thd'ng an Id. NhQng van dd nay khdng nhQng gay khd khan vd dinh hQdng va ap dung phdp luat dd'i vdi nhQng ngQdi lam cdng tac phdp ly ma cdn Iam cho nhQng chu DN khd ed the bleu va van dung hieu qua quy dinh cua p h a p luat trong boat ddng, kinh doanh.
Bd luat Dan sQ 2005 - tai Didu 422 quy dinh Phat vi pham chi dQdc ap dung khi cac b e n thoa thuan (khdng cdn srf dp dat ciia nha lam luat vao srf trf do thoa thuan nhQ trong cac quy dinh trQdc). Bd luat khdng quy dinh gidi b a n cac b e n cd the thoa thuan (ne'u hieu mdt each thdng thQdng thi thoa thuan mQc phat bao nhieu la tuy cac ben).
La mdt luat chuyen nganh, Luat ThQdng mai dat ra ty Id p h a t khdng qua 8% gia tri phdn nghia vu vi pham. Day la gidi ban td'i da ciia phap luat thQdngmal ve phat vi pham, nd gan gui vdi luat ciia Phap; Phat vl pham cung dQdc quy dinh trong ca hai Ian ban h a n h Bd luat Dan sQ cua nQdc ta.
Theo he thd'ng luat Anh - My hay nhQng chuan mifc hdp ddng thQdng mai chung ciia the gidi (cdng Qdc Vien 1980) ' ^
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PHAP LUAT - AN NINH THUUNG MAI
thi che tai phat vl pham khdng dQdc dp dung. Hay nhQng dieu khoan mang tinh chat trQng phat khdng cd bleu Irfc. NhQng nhQng thoa thuan ve mdt khoan tien an dinh Iai hoan toan cd hieu Irfc thi h a n h dd'i vdi cac ben va Toa a n ra p h a n quye't budc bdi thQdng theo khoan tidn ma cac ben thoa thuan. Tuy nhien, Toa an can nhdc tdi srf hdp Iy vdi thidt hai thrfc te ma ben bi thiet hai phai ganh chiu.
Bd luat Dan srf 2005 chQa quy dinh rd giQa che tai vl pham va bdi thQdng a n dinh mdt khoan tidn ddn de'n vide (trong vu an da neu), Toa chap nhan yeu cdu ddi bdi thQdng ma trong b a n an khdng cd nhQng chQng minh vd thiet hai ciia Nguyen ddn (chi can cQ vao thoa thuan cac ben).
Dd'i vdi DN khi thoa thuan ve nhQng khoan bdi thQdng hay tidn phat trong hdp ddng, can thoa thuan rd va tach biet dau la tidn bdi thQdng, dau la tien phat. Bdi ne'u khdng rd rang hoac md ta rdng, dd la khoan tien phat vi
pham ma sd tien phat vQdt qua mQc quy dinh, thi phdn vQdt qua nhQ vay khdng cd gia tri phap Iy.
Mat khac, neu cho rang, dd la mdt khoan tien bdi thQdng ma cac ben thoa thuan trQdc thi cung khdng phu hdp, vi Luat Dan sQ va Luat ThQdng mai hien harrh khdng quy dinh ve trQdng hdp cac ben dQdc an dinh mdt khoan tidn bdi thQdng thidt hai trong hdp ddng.
4. Md'i quan he glQa DN vdi Luat sQ
Trong dieu kidn nQdc ta dang hdi n h a p kinh te' qud'c te mdt each sau, rdng, thi hdn bao gid hd't md'i quan he giQa DN vdi Luat sQ nhQ la mdt sQ ddng hanh. Ndi cdch khac, sQ thanh cdng ciia DN ludn cd bdng dang cua Luat sQ.
NgQdc Iai, Luat sQ chi cd the k h i n g dinh minh khi cd ngay cang nhieu cac DN t h a n chu kinh doanh hieu qua, an toan.
Da de'n luc ca hai ben phai tie'n ve phia nhau, cung nhau hdp tac, chia se va thanh cdng trong ta't ca cac boat ddng cua DN, phu hdp vdi quy dinh cua phap luat •
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\ai buoi doi thog.i m.di nhdt cua DN vd Cue Thue TP.HCM, rdt nhieu vdn de bUc xuc cda ngiidi nop thue diicic neu len. Trong do, nong nhdt la viec DN ttt in hoa dcfn theo Nghi dinh 51/2010/ND-CPcua Chinh phu, c6 hieu liic
thi hdnh tU 1/1/2011.
Chd thong ttf htfdfng dan Theo dng Le Xuan DQdng, Phd cue trQdng Cue Thue TP.HCM, Nghi dinh 51 ciia Chinh phii quy dinh ve hda ddn ban hang hda, cung Qng dich vu se dQdc thrfc thi tQ ngay 1/1/2011. Nghi dmh nay la mdt bQdc mdi trao quyen trf chu cho DN trong vide sQ dung hda ddn khi cd quan thue khdng cdn b a n hda ddn va khdng chiu trach nhiem vd hda ddn phat hanh. DN se thoai mai hdn bdi khdng mat thdi gian chd dpi hay xd'p hang mua hda ddn. Theo ndi dung Nghi dirrh, hda ddn the hien bang ba hinh thQc. Mot la hoa dofn ttf in, DN, ca nhan kinh doanh tif in hda ddn tren cac thie't bi tin hpc, may tinh tidn va cac loai may khac khi ban hang hda, cung cap dich vu. Hai la, hoa dOn dien tuf, la tap hdp cac thdng diep, dQ lieu dien tQ vd ban hang hda dich vu dQdc khdi tao, lap, gifi, iQu trQ va quan Ii theo quy dinh tai Luat Giao dich dien trf va cac van ban hQdng dan thi hanh. Ba la hda dofn dat in do DN, ca n h a n kinh doanh dat in theo mdu de sQ dung cho boat ddng kinh doanh, hang hda, dich vu hoac do cd quan thue dat in de cap, ban cho td chQc, ca nhan...
