62 TAP CHI K H O A H v o i sfixsyzoM
NGUYEN TAG DOG LAP GUATHlT TIN DUNG:
MOT SO VAN DE LY LUAN VA THlTG TIEN AP DUNG
NGUYEN THI BICH NGOC
Truong Ph6ng Dao tao sau dai hpc, Dai hpc Luat TP. Ho Chi Minh Head of Postgraduate Studies, Hochiminh cily University of Law Email: [email protected] Tdm tat , ^ , . Nguyin tdc ddc Igp aia thu tin dung dugc dp dung mgt cdch tifyit ddi trong thanh todn quoc ti Strxudt hiin hanh VI gid mgo, gian ldn da khiin phdp ludt cdc nudc thira nhgn ngogi le cua nguyin tdc dgc lap nhu gidi phdp ddm bdo tinh uu thi, tinh on dinh cua phuang thtrc thanh loan tin dung chirng tir. Ddy cQng Id vdn dephdp lugt cung nhu thuc tiin xet xil md Viit Nam cdn co stf tham khdo.
Tie khda: tin dung chimg tir, UCP 600. ngogi le vi gian doi ngiQ/en tac dgc l^, thu tin dgng Abstract
The autonomy principle of letter of credit is applied absolutely in intemational payments. Because ofthe occurrence of forged, fraud, the law of some countries admits exceptions to the principle of independence as the solution to ensure the predominance, the stability of the payment by letters of credit. This is also a legal solution as well as a practical experience that Vietnam needs to consider as a reference.
Keywords: documentary credits, UCP 600, fraud exception, autonomy principle, letters of credit Ngdynhdnbdi: 18/01/2018 "
D
d thyc hien nghTa vy thanh toan trong hpp ddng thuang raai qudc td, cae bdn cd the lua chpn cdc phuang thdc thanh todn khdc nhau nhu nhd thu hay tin dung chdng tu. Mdi phuang thuc cd uu, nbupe didra khdc nhau. Nhin tu gdc dp khd ndng ban che rui ro khi ngudi mua cd the khdng cd khd ndng hoac khdng thuc hien nghTa vu thanh todn vd ngudi bdn cd the khdng thyc hidn nghTa vu giao hang, thi phuang thuc thanh todn tin dung chiing tii cd the xera la cdng cy thanh toan phu hpp nhat. Tinh bdo ddm cung nhu tien ich cua phuang thdc thanh todn ndy duac tao ndn tu hai nguyen tdc: tudn thu chat che va ddc lap' dupe ghi nhdn tai Quy tdc thyc hanh thdng nhdt ve tin dung ehiing tu^' Quy dinh troag cSc phien ban UCP khong d^t ten cung nhu tiyc tiep djnh nghia v6 hai nguyen tic nay ma chi xac dinh ban chat, h(iu qua phdp ly ciia cac nguyen tic nay thong qua quy dinh ve gidi han trach nhiem ciia ngan hang khi kiem tra chung tii, hau qua phap ly khi xuat trinh la phu hgp va miin trach cua ngan hang v^ hi$u lyc chiing tix {Xem UCP 600 Di6u 2; khoan a Di6u 7; khoan a, c Dieu 8; Digu 14; Dieu 15 va Dilu 34)
^ Phien bin ti6ng Anh "The Uniform Customs and Practices for Documentary Letters of Credit. 2007 rmfision.
ICC Publication No 600 (UCP 600 2007 ICC. tmng bdi viet si su dung "UCP 600"). Ke tu phien b i i phat hanh I5n dau nam 1933, UCPdac606llnsuad6i vao cac nam 1951,1962 (UCP 222), 1974 (UCP 290), 1983 (UCP 400), 1993 (UCP 500) va l4n gin day nhat la nam 2007 (UCP 600).
Ngdy duyit ddng: 25/3/2018
(phien bdn hidn tai - UCP 600 2007 ICC).
Tuy nhien, thyc tien cung cho thay tinh kha thi cua cac Ipi the cd dup'C td phuang thuc thanh toan nay lai phu thudc rat nhieu vao sy trung thuc, thien ehi cua cac ben trong qud trinh thuc hidn hap dong ca ban. Hanh vi gian ldn, gid mao cua rapt bdn, ddc biet la ngudi hudng loi (ngudi bdn hoac nhd xuat khau) cd the dan den vide ngdn hdng phat hanh tin dung trdn eo sd nguydn tdc dpc lap cua thu tin dyng, thuc hidn thanh toan ngay cd khi hang hda khdng duac giao hoac duac giao khdng dung vdi thda thudn cua cdc ben trong hop ddng ca bdn.^
1. Nguydn tdc d$c l|p cua thu tin dung - nguydn tac ctf ban cua phinmg tfairc thanh toan tin dung chung tii
Thu tin dyng theo Didu 2 UCP 600 "la bat cu thoa thudn ndo, dii cho duac mo td hogc ddt ten nhu thi ndo. Id khong the hiiy bo vd theo do Id mot su cam kit chdc chdn cda ngdn hdng phdt hdnh de thanh todn khi xudt trinh
^ Hop dong CO bin la hgp dong mua ban h ^ g hoa giua ben hin (phk xuat khiu) va ben mua (nh^ nhap khau). Tinh chit w ban cua hgp dong dugc hieu theo nglua day 1 Jk co so hinh iiMi tin dung. Neu khong co hgp dong mua b ^ hang h6a quoc te giua cac ben, khong phat sinh quan he tin d\ing chung tu ma nguoi mua la ngirdi yeu cau phat hiinb tin dung cho ngu6i huong lgi la nguoi ban.
LUAT QUOC TE 63 phu hap ". Dinh nghia ndy cho thay ban ehat
cua thu tin dyng dupe xdc dinh bdng chinh ehde nang, khdng phu thudc vao ten gpi ciing nhu hinh thdc the hidn cua thu tin dyng. Ndi dung thu tin dung phdi cho thdy day Id thda thuan giiia ngudi ydu can'* (ngudi raua, nha nhap khdu) vdi ngdn hang phdt hdnh^, theo dd tren ca sd dcra ydu cau cua ngudi yeu cdu, ngan hdng phdt hanh se phdt hanh thu tin dung* vdi eara kdt thanh todn hoac chdp nhdn hdi phidu cho ngudi thy hudng khi ngydi nay xudt trinh chdng tu phu hap vdi didu kien va dieu khodn cua thu tin dung. Didu nay eho thay vide chdp nhdn thanh todn tin dung cua ngan hdng ehi dinh' bode ngdn hang phdt hanh hoan toan khdng dya tren hang hda, dich vu - ddi tuong eua hpp ddng co ban ma chi dua tren vide kiera tra chiing tu dd xdc dinh the hien tren be mat cua ehiing td cd tao thdnh mdt xudt trinh phu hpp hay khdng. Ddy chinh la ndi dung eiia nguydn tde tudn thu chat che.
Thu tin dung dupe phdt hdnh tren ca sd don ydu edu cua ngudi ydu cdu. Co sd dd ngan hang phdt hdnh thu tin dyng tu chdi hay chdp nhdn dan yeu cdu la hpfp ddng CO bdn. Tuy nhien khi da dupe phdt hanh,^
•* Nguoi y€u cau la ben ma theo ySu cSu cua bSn d6, mgt Thu tin d\mg dugc phat hanh (Didu 2 UCP 600)
' "Ngan hang phat hanh" - "Issuing bank" la ngan hang theo yeu cau ciia ngudi yeu cau ho|c nhan danh chinh minh phat hanh mgt tin di^g" (Xem Dieu 2 UCP 600). Ngin hkig phat hinh c6 Ihe o nuoc nha xuat khau hoac nha xuat khau hoac mgt nudc thu 3 nhimg thuong 6 nuoc nha n h ^ khau do co quan he tin dyng tnic tilp giiia ngan hang vdi nha nhap khiu.
' Nhu da nhan dinh ten ggi ciia phucmg thuc thanh loan niy c6 tinh tiiy nghi, khfing bat bu§c nen trong thyc t6 co the gap nhieu thu|t ngu ve phuang thiic nay. Documentary Credit (UCP 600) \\k tit la DC hoac D/C hoac Letter of Credit (L/C) Trong ngfin ngii Vi^t, phuong thiirc nay co ten ggi tin dyng thu; thu tin dung; tin dyng chiing tir hoac cac tir viet tat ciia ten ggi nay bing tilng Anh nhu L/C, DC.
' Dieu 2 UCP "Ngan hdng chi dinh Id ngdn hdng md lin dung quy dinh co gid tri thanh loan tgi ngdn hang dd hogc Id tai bdt cu ngan hdng nao trong tru&ng hgp tin dung co gid tri tgi bat cir ngdn hdng ndo"
' UCP chua c6 dieu khoan nio djnh nghia ve phat hanh Thu tin dgng va each xac dinh thcQ diera phat hanh Thu tin di^g cQng khac nhau trong thyc tien van hanh Thu tin dyng Co Ihe dya vao Ngay phat hanh ^ trong Thu tin dung hoac dya vao ngay phat biic dien Thu dn dyng (Xem them vin de nay tai "Cim nang sii dyng Ihu tin dyng -UC- tuan thu UCP 600 v^ ISBP 681 2007 ICC" cua Dinh Xuan Trinh, Nxb. Lao Dgng - Xa hgi, 2008, tr 182 -183
theo khodn a Didu 4 UCP 600 thu tin dyng la "mpf giao dich riing Met vai cdc hap dong mua bdn hogc cdc hpp dong khdc md cdc hap dong ndy co the Idm ca sa ciia thu tin dung". Quy dinh nay Id ndn tang hinh thdnh nguyen tdc ddc lap eua thu tin dung trong giao dich tin dung chung td. Ban chdt eua nguyen tae nay dupe nhan dien td chinh eac hau qua cua vide dp dyng, cu the nhu sau:'
(I) Cam ket cua ngdn hdng theo thu tin dung khdng phy thudc vdo nhirng yeu cau hoac khieu nai cua ngudi yen cdu (ngudi bdn) tren co sd quan he giiia ngudi yeu cdu vd ngdn hang phdt hanh (Dieu 4 UCP 600), cung nhu yeu cdu va khieu nai cua ngudi hudng Ipi tren co sd quan he phdt sinh giiia ngudi hudng loi vdi ngudi ydu cau. Ngan
^ Cac hau quA tren xac dinh tii hgp dong dugc xac lap trong quan he thanh toan tin dyng chiing tir. Hgp dong thii nhit la hgp dong CO ban giua nguoi ban (nha xuat khau) va ngudi mua (nha nhap khSu). Tinh chat co ban ciia hgp dong nay the hien o gia trj ph^p ly ciia chinh hgp dong niy - li ca so cho vi^c hinh thinh quan he tin dyng chiing tir. Viec hinh thinh thu tin dyng khong lam thay dSi quyen vi nghia vy cua cac ben theo hgp dong co bin. Cac hen ciia hgp ddng co ban nay chi bao gom nguoi ban vi nguoi mua vi khong bao gom cac ngan hing tham gia ho^it d$ng thanh toan tin dyng chiing tir. Hgp ddng thii hai la hop dong tin dyng lim phat sinh quan h | thfinh toan tin dyng chiing tu giira i^uoi mua (nguoi yeu ciu phat hanh tin dyng) vdi ngan hing phit hinh. M ^ du nguoi huong loi la nguoi bin nhung hgp ddng nay riing bugc nguoi mua phai thuc hi?n nghia vy ky quy va ngan hing phat hanh thu tin dung khdng dugc phep sii dyng so tiSn ky quy cho hit ky myc dich nao khac, hao gdm ci cac khoan ng khic tu nglua vy cua ngucri mua. Ngan hang phat hanh khi ddng y phat hanh thu rin dyng ddng nghia voi cam ket tu minh ho^c thong qua ngan hang xac nh^n thong bao den nguoi ban cam ket thanh toin ciia ngan hing vi ngudi mua cung cam ket tra l^i ngan hang phat hanh sd tien ngan hing phat hanh se thanh toan cho ngudi bin. Bin chat hgp dong nay dugc xic dmh tren co sd dinh nghia vh tin dung t^i Di^u 2 UCP 600 2007 ICC. Theo do tin dung khong phy thugc vao ten gpi, la mgt thoa thuan khong hiiy ngang th^ hi?n cam ket chac chin ciia ngan hang phat hinh thanh t o ^ khi xuit trinh phii hgp.
Hgp dong nay vdi tinh chat khong hiiy ngang ciia thu tin dyng cQng li CO sd phat sinh quan h^ thanh loan giiia ngan hing phat hinh ven ngudi hudng lgi (ngudi bin), Ndi dung quan hg niy theo DiSu 2 CP 600 2007 ICC bao gdm tra ngay khi xuit trinh hoac cam ket thanh toan ve sau ho^c chap iih|n hdi phiiu. Su huong lgi ciia ngudi bin trong quan he nay ciing Iuon song hinh vdi nii nj. Theo do, cho dii da thin: hi?n nghia vy giao hang nhung neu xuat trinh ciia nguoi hudng lgi khdng phu hgp vdi cac didu ki?n va dieu khoin ciia thu tin dyng, n g ^ hang c6 quyen tir chdi thyc hi|n nghia vy thanh toin.
64 TAP CHI KHOA HQC PHAP LY SO 03(iii>)/2«ll8 hang khdng chiu trach nhiem ve sy khdng
phu hop cua hdng hda, dieh vu theo hpp ddng CO ban; ngdn hdng ciing khdng chiu trdch nhiem vd md td hdng hda, sd luptig hdng hda trong hda don thuong raai (Dieu 34 UCP 600). Trong pham vi trach nhiem cua minh, ngdn hdng phdt hdnh thu tin dung khdng cd nghTa vy ddi vdi tranh chdp phdt sinh giiia ngudi yeu cdu vd ngudi hudng lai. Ve nguyen tdc, ngudi ydu cau ed the khdng dinh hang hda duoc giao khdng phu hop vdi hop ddng ea ban, tuy nhien ngdn hdng phdt hdnh thu tin dung vdn phai thyc hidn nghTa vu thanh todn da dupe xdc lap theo thu tin dung ndu xudt trinh cua ngudi hudng Iai Id phu hpp. Ngdn hdng cung khdng cd quydn tu chdi thyc bi^n nghTa vy thanh todn vdi ly do cd sy khdng thue hidn hay thyc hien khdng dung nghTa vu cua ngudi thy hudng, ngudi yeu eau tu hpp ddng ca bdn. Nghia vy ndy cua ngan hang phdt hdnh khdng dupe true tidp quy dinh trong cdc phien bdn khdc nhau cua UCP nhung Id nghTa vu suy doan tu quy dinh cua didm a Didu 15 UCP 600, theo dd "khi mpt ngdn hdng phdt hdnh quyet dinh viic xudt trinh Id phii hpp, thi no phdi thanh todn".
(2) Ngudi hudng Ipi khdng chiu rang bupc bdi cdc nghTa vu phdt sinh tu quan he giira cac ngdn hang, giiia ngdn hang phdt hdnh va ngudi ydu cdu. Mat khdc, ngudi hudng loi ciing khdng thd dua ra cdc yeu cdu dya tren quan he phat sinh giiia cdc ngdn hang"* trong quan he tin dung, giua ngdn hang vdi ngudi ydu cdu.
(3) Thu tin dung tdn tai khdng phy thudc vdo sy tdn tai, thay ddi hay chdm dut nghTa vy giiia ngudi ydu cdu vd ngudi hudng Ipi.
Su vd hieu, thay ddi hpp ddng co bdn khdng keo theo su vd hidu hay thay ddi, chdra dut nghTa vu cua ngan hang ndu khdng cd su ddng (chira dut hieu luc thu tin dung) '" Trong quy trinh nghiep vu L/C c6 sy: tham gia cua cac ngan hang nhu' Ngan hang phat hanh; ngSn hang thSng bao ve L/C cho nguoi thu huong; ngan hang xac nhSn b6 sung doi vcri L/C; ngan hang dtroc chi djnh thanh toan hoac chigt khiu.
hay sua ddi thu tin dung. Ca sd phap Iy gidi thich cho vdn dd nay d eho: ngan hdng khdng phai Id cdc ben eua hap ddng co ban ndn su vd hieu hay chdm ddt hap ddng ca bdn khdng phdt sinh hdu qud phdp Iy ddi vdi ngan hang.
Vdi nhung tinh chat ndu trdn, thu tin dung cd thd dupe xera Id cdng cy phat trien thuang mgi qudc te theo nguydn tdc "pay first, argue later"; tam dieh "trd tiin truac
- khieu ngi sau " vd dupe cdng nh§n trong thyc tien phdp ly cua cdc nudc."
Cd the ndi nguyen tdc dpc lap cua thu tin dyng da t£io ra sy cdn bang Ioi ich cho cdc ben khi cd sy bdo dam dd hdng hda dupe giao bdi ngudi thu hudng phdi phu hpp vdi eac didu khodn do ngudi yeu cau rad thu tin dung (ngudi raua) vd ngudi hudng Ipi (ngudi bdn) dd thda thuan theo hpp ddng CO bdn. Cdn ve phia ngudi hudng Ipi ciing duoc ngdn hdng cam kdt thanh todn ngay sau khi giao hang va xudt trinh chiing tii phu hop raa khdng phu thudc vao cac vin de lien quan ddn nghTa vy giao hang cua ben ban, bdn raua theo bprp ddng ca bdn.
Mdt each cu the han, doi vdi ngudi hudng Ipi, viec dp dung nguyen tac dpc lap cda thu tin dyng khi xudt trinh Id phu hpp cd the ddn den cdc khd ndng sau;
Thu nhdt, ngudi hudng Ipi nhan thanh toan sau khi thyc hidn dung vd day du quydn, nghTa vu theo hpp dong ca bdn va cd sy xudt trinh phu hpp chung tu tgi ngan hang phat hdnh. Trudnghpp sy xuat trinh ehdng td khdng phu hpp vdi didu khoan va dieu kien cua thu tin dung, hdu qud cd the la vide sua chiia, bd sung chung tu hoac tu
" Nguyen tac dgc lap cua tin dyng chijng tit da du^c ghi nhan trong cac vy vi^c: Hamzeh Malas
& Sons vs. British Imex Industries Ltd, United City merchants (Investment) Ltdvs. Royal Bank of Canada, Trans Trust SPRL vs. Danubian Co Ltd vdUnited City merchants (Investment) Ltd vs. Royal Bank of Canada, Xera: H.Alavi, "Exceptions to pnnciple of autonomy in documentary letters of credit: A Compatative view".
Actual Problems of Economics and Law, 2016, Vol.
10, No. 3, p. 138.
LLAI UUOCTE 65 chdi thanh toan (Didu 16 UCP 600).
Thu hai, ngudi hudng lgi nhdn thanh todn khi cd xudt trinh phu hop tai ngan hang phdt hdnh nhung lai khdng thyc hien hoac thuc hidn khdng dung quydn va nghTa vu theo hpp ddng co ban. Tinh hudng nay cho thdy vide tudn thu nguyen tdc ddc lap eua thu tin dung cung cd the tao ra nhiing bat Ioi cho ngudi yeu cdu, ddc biet khi khdng cd sy thien chi, trung thuc cua ngudi hudng loi trong vide thuc hidn hop ddng ca bdn.
Nhu vay ed thd khdng dinh, ddi vdi ngudi yeu cdu, phuang thuc thanh todn nay chi sy ddra bdo cd viec giao hang cda ngudi hudng Ipi (ngudi ban) chu khdng dam bdo viec thyc hien dung, ddy du nghTa vu giao hang theo hop ddng co bdn. Cdc didu khoan cua UCP 600 vdi cdc quy dinh ve cac nguyen tac ca bdn, bao gdra nguyen tdc ddc lap cua thu tin dyng ciing de ngd thyc te khi chdng tu do ngudi hudng loi xudt trinh phu hpp vdi dieu kien va dieu khodn cua thu tin dung nhung lai khdng phu hpp vdi thda thudn cua cdc bdn trong hpp ddng CO ban hoae khdng gan vdi vide thyc te thuc hidn hop ddng.'^
2. Ngo^i Id cua nguyen tac dpc lap Trong thuang mai qudc td, phuang thdc thanh todn tin dung chdng tu vdi Ipi the dung hda sy xung dot Ipi ich cac ben, nhu da phdn tich. dd dupe xem nhu cdng cu
'^ Ve van de nay cung nhu cac loai hinh tranh chap thuong phat sinh tir thyc tien ap dung tin dung chiing tir co the xem; Phan Thi Hong Hai va Dang Thj Nhan, "Gian lan va gia mao chirng tir trong boat dgng thanh toan va tai tror thLrcmg m^i quoc tS tai cac ngan hang thuong mai". Tap chi Ngan hang, so 5/2017, https://www.sbv.
gov v n / w e b c e n t e r / p o r t a l / v i / m e n u / r m / a p p h / t c n h / t c n h _ c h i t i e t ? i e f t W i d t h = 2 0 % 2 5 & s h o w F o o t e r = f a l s e & s h o w H e a d e r = f a l s e & d D o c N a m e = S B V 2 8 7 7 7 5 & r i g h t W i d t h = 0 % 2 5 & c e n t e r W i d t h = 8 0 % 2 5 & _ afrLoop=425176941891000#%40%3F_afrLoop%
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%3D20%2525%26rightWidth%3D0%2525%26sho wFooter%3Dfalse%26showHeader%3Dfalse%26_
adfctrl-state%3Dkc7u4pegu_9, truy cap ng^y 31/12/2017.
thuc ddy giao dich mua ban hang hda qudc td. Tuy nhien, vdi quy dinh vd mien trdch ddi vdi hieu lyc cua chiing tu vd gidi ban trdch nhiem eua ngan hang trong vide kiem tra chiing tu,^^ vi rayc dich Ioi nhudn, ngudi hudng loi bdng hdnh vi gian ldn hoac gid raao ehung tu hoan toan cd thd dup'C ngdn hang phdt hdnh thu tin dyng thanh todn neu nhu chiing tu xudt trinh duoc ngan hang ket ludn Id phu hop.
Trong mdt thdi gian ddi, su bdt Ipi cua ngudi yeu cdu phdt hdnh thu tin dyng trudc hdnh vi khdng trung thyc cua ngudi hudng lai chua nhdn duoc sy quan tam thich dang trong khoa hpc phap ly cung nhu thyc tien dp dung hoat ddng thanh todn trong ITnh vuc ngan hdng.'"^ "Han 170 nuac trong do CO Viet Nam su dung phuang thiec thanh todn tin dung chung tic deu khong co lugt rieng bdn ve vdn di ndy"^^ mac du su hien hiiu cua hdnh vi ndy dd dupe nhan didn tu rat sdm.
Vdn dd gian ldn cua ngudi hudng Ipi lan dau tidn dupe nhdn dien dudi dang hdnh vi gia raao trdn van dan trong qud trinh giai quydt tranh chdp hop ddng mua ban hang hda tai nudc Anh vdo ndm 1765'^ nhung mdi chi dung d mdc dp thua nhan quan didm xet xd cua ngdi Mansfield: gian Ian khdng thd dupe dung thd trong ludt le vd
'^ Theo Dieu 34 UCP, ngan hang phat hanh duoc giai phong trach nhiem doi vcri "hinh thuc, su hodn bi, tinh chinh xdc, tinh chdn thtfc, su gid mgo hogc hiiu luc phdp ly cua bdt ky chung tir ndo" va theo Dieu 14 UCP 600 trach nhiem cua ngan hang trong viec kiem tra chung tu chi gidi ban a v i | c "kiem tra su thi hien trin bi mat cda chirng tir".
'*HAiavi,5<frf,p.l38.
'^ Xem bai viet "Gian ldn vd gid mgo chung tir trong hogt dgng thanh todn vd tdi trg thuang mgi quoc ti tgi cdc ngdn hdng thuong mgi "ciia cac tac gia Phan Thi Hong Hai va Dang Thi Nhan, sdd.
'* Pillans V Van Mierop (1765) 97 ER 1035 (din tii Ross P. Buckley and Xiang Gao, "Development of the Fraud Rule in Letter of Credit Law: The Journey So Far and the Road Ahead", 23 U PA. J INT'L L. 668, 2002, http://scholarship.law.upenn.edu/cgi/
viewcontent.cgi?article=1285&context-jil, truy cap ngay 29/12/2017
66 T ^ CHI KHOA HQC PHAP LY SO 03(ll5)/2ui8 tin dyng ehiing hi, raa ehua ed sy giai thich
cu the nhu thd ndo duoe hidu la gian ldn vd cung chua ed sy de cap den ngoai Id gian Idn.''
Tai Hoa Ky gian Idn trong thanh todn tin dung chiing tu dudi dang gian ldn ve van dan gdi hdng ciing duac de cap trong vy vide Higgins v. Steinhardter vao nam 1919 18 Theo quan didm cua Tda dn vdo thdi diem nay van diing trdn co sd tdn trpng nguydn tae dpe lap cua tin dung chung tu, khdng can thiep vao boat dpng thanh toan nay ngay cd khi cd sy hidn dien hanh vi gian lan, gia mao chdng td cua ngudi hudng Ipi.'^
Tuy nhien su gia tdng sd luprng vy viec ed hanh vi gian Ian, gid raao chiing tu trong thanh todn tin dung chiing tu vao nhiing nam ddu thd ky XX ddn den vide thyc tien xet xd Hoa Ky da thua nhdn
"fraud exception" (tara dich ngoai le gian ldn) vd sau do Id "fraud rule"{iam dich quy tdc gian lan)^° nhu phuong thdc ban che gian ldn vd duy tri tien ich cua phucmg thuc thanh todn tin dung chiing tu. Sy thda nhan quy tdc gian ldn vdn ddt tren sy tdn trpng nguyen tdc dpc lap cua thu tin dung.
Cu the, mpt thu tin dung khdng phu thudc
" Ross P. Buckley and Xiang Gao, "Fraududent conduct would be to lerated by the law of letters of credit", p. 669
'« 175 N.Y.S. 279 (Sup Ct 1919) (Ross P Buckley and Xiang Gao, p. 669)
" Batt J m OlexFocas Pty Ltd v Skoda Export Co (1996) 134 FLR 331, 354
^^ Sztejn vJ. Henry Schroder Banking Corporation 111 Misc. 719, 31 NYS (2d) 631 (1941). Trong vu viec Sztejn v J. Henry Schroder Banking Corporation, ngoai le gian lan chinh thiic duoc thua nh^n voi nguyen tic phap ly "The letter of credit should not be extended to protect unscrupulous sellers " tam dich "Thu tin d^ing khdng nin liin toi bdo vi nguoi huang lot khdng trung thtfc". Digu kien duy nhit de loai tru tinh tuyet d6i cua nguyen tac dpc lap trong tin dung chimg tir la hanh vi gian lan chiing tir cua nguai huong Igii tren co sd minh chiing ciia ngutn yeu ciu va tnroc khi ngan hang thuc hien thanh toan.
vdo hpp ddng co bdn giua ngudi mua vd ngudi ban, ngdn hdng phdt hanh ddng y thanh todn khi xudt trinh tai lieu chd khdng phai hang hda. Sy thda nhan quy tac nay da dupe cho la cdn thiet dd duy tri hieu qua cua thu tin dung nhu rapt cdng cy hd trp cho thuong mai va cung cap cho ngudi ban phuang tidn sdn sang de duac thanh toan kip thdi cho hdng hda cua rainh. Trong vy vide ndy, thyc tien xet xu Hoa Ky cung thua nhdn rang, se la mdt sy can thiep ddng tide nhdt ddi vdi cae giao dich kinh doanh ndu nhu nghTa vu thanh todn cua ngan hang phdi dat sau cdc yeu cau cda ngudi raua va tranh cai giiia ngudi mua vd ngudi ban lidn quan den chat luong cua hdng hoa duoc van chuydn. Tuy nhidn vide dp dung nguydn tdc dpe lap ciing phdi duoc dat tren gid dinh rdng cac chiing tu xuit trinh la chinh xdc vd phu hpp vdi cdc yeu cdu cua thu tin dyng. Cu thd, trong vu viec md quy tdc gian lan da dupe thua nhdn, hdnh vi cua ngudi hudng Ipi thd hidn d viec chu y, cd tinh khdng van chuydn bat ky hang hda nao do ngudi mua ddt hang, hanh vi nay xdy ra trudc khi ngudi thy hudng thuc hidn xudt trinh thanh todn va nhu vay thi khdng nen md rpng nguydn tae dpc lap ve nghia vy cua ngan hdng trong thu tin dung de bdo vd ngudi bdn khdng cd dao due. Co nghia Id trong trudng hop nay ngan hang ed the tu chdi thanh todn hoac tu chdi dS nghi cua ngudi ydu cdu. Mae du cd su thua nhdn quy tdc gian Ian nhung thyc tidn xet xu Hoa Ky d giai doan ndy ciing chua cd su xdc dinh gian ldn duoc hiiu Id bao gdm gid mao chiing tu vd gian Ian hpp ddng co bdn hay chi la gia raao chdng tu. Cdc yeu td de xdc dinh gian Idn cdng ehua dupe rainh thi.
Dung trudc nhu cau ldp ke hd cua phdp ludt vd tin dyng ehiing tu, ban chd gian lan vd duy tri, ddra bdo nhirng tien ich cua tin dyng chiing tu trong giao dich thuong mai, khi Bd Ludt thuang mai thdng nhat cua Hoa Ky dupe ban hdnh vdo nam 1952, ngoai le gian Idn da dupe ghi nhdn tai Dieu
L U A i U U O c I E 67 5 phan 5-114(2).^' Didu khodn nay xdc
dinh: quy tdc gian ldn giu vai trd can cd phdp ly ddc lap cho phep ngudi yeu cdu cd the bdo ve quydn vd loi ich hop phdp cua minh raa khdng can phdi ed su van dyng cdc quy dinh khac, bao gdm quy dinh vd hpp ddng. Khi cd yen cdu cua ngudi ydu cdu, Tda dn cd the ra lenh ngan hang phdt hanh dung nghTa vy thanh todn khi xudt trinh bd mat phu hop vdi tin dung nhung Id gia mao ("forged") hoac gian lan hop ddng CO bdn {"fraud is the transtion").
Ve phia ngdn hdng, ngdn hdng ed the can cu trdn quy tdc gian lan de tu ehdi thanh toan neu nhu gia mao, gian Ian dupe ngan hang nhdn thue rd rang. Ndi dung cua didu khoan nay ciing ehua dua ra gidi nghTa cho hai khdi nidra gian Idn vd gid mao.
Khde phue nhupc didra cua UCC ndm 1952, trong phidn hhn UCC 1995 (Didu 5, phdn 5-109i.^^ quy tdc gian lan duoc quy
^' D i k 5 Phin 114 (2) Dao luat Thuong mat Th6ng nhit cua Hoa Ky (United Cortunercial Code in the United States of America):
"Unless otherwise agreed when documents appear on their face to comply with the terms of a credit but a required document does not in fact conform to the warranties made on negotiation or transfer of a document of title (Section 7-507) or of a certicated security (Section 8-108) or is forged or fraudulent or there is fraud in the transaction'
(a) the issuer must honor the draft or demand for payment if honor is demanded by a negotiating bank or other holder of the draft or demand which has taken the draft or demand under the credit and under circumstances which would make it a holder in due course (Section 3-302) and in an appropriate case would make it a person to whom a document of title has been duly negotiated (Section 7-502) or a bona de purchaser of a certicated security (Section 8-302): and
(b) in all other cases as against its customer, an issuer acting in good faith may honor the draft or demand for payment despite noti cation from the customer of fraud, forgery or other defect not apparent on the face ofthe documents but a court of appropriate jurisdiction may enjoin such honor''.
^ Di6u 5 (phin 5-109) Dao luat Thuong mai Thdng nhit cua H o a K y 1995
dinh day du ban.
Ndu mdt chung tu khi xuat trinh, trdn be mat phu hpp rapt each hoan toan, nghiem ngat vdi cdc didu khodn vd dieu kien cua Thu tin dung, nhung chiing tu la gia mao hoac la gian lan dang kd hoac viec tra tien cho bd chiing tu ndy se tao dieu kidn cho ngudi thy hudng Ida ddi ngdn hdng phdt hdnh hoac ngudi md tin dung thu thi ngan hang phdt hdnh cd thd cd cdc dng xd nhu sau:
Thd nhdt, ngdn hdng se thanh todn khi
"(a) If a presentation is made that appears on its face strictly to comply with the terms and conditions of the letter of credit, but a required document is forged or materially fraudulent, or honor of the presentation would facilitate a material fraud by the beneficiary on the issuer or applicant:
(!) the issuer shall honor the presentation, if honor is demanded by (i) a nominated person who has given value in good faith and without notice of forgery or material fraud, (ii) a confirmer who has honored its confirmation in good faith, (iii) a holder in due course of draft drawn under the letter of credit which was taken after acceptance by the issuer or nominated person, or (iv) an assignee ofthe issuer's or nominated person's deferred obligation that was taken for value and without notice of forgery of material fr-aud after the obligation was incurred by the issuer or nominated person; and
(2) the issuer, acting in good faith, may honor or dishonor the presentation in any other case.
(b) If an applicant claims that a required document is forged or materially fraudulent or that honor of the presentation would facilitate a material fraud by the beneficiary on the issuer or applicant, a court or competent jurisdiction may temporarily or permanently enjoin the issuer from honoring a presentation or grant similar relief against the issuer or other persons only if the court finds that.
(1) the relief is not prohibited under the law applicable to an accepted draft or deferred obligation incurred by the issuer,
(2) a beneficiary, issuer, or nominated person who may be adversely affected is adequately protected against loss that it may suffer because the relief is granted;
(3) all ofthe conditions to entitle a person to the relief under the law of this State have been met; and
(4) on the basis of the information submitted to the court, the applicant is more likely than not to succeed under its claim of forgery or material fraud and the person demanding honor does not qualify for protection under subsection (a) (1".
68 TAP CHI KHOAHOC PHAP LY SO 0J(li3J'iui8 bd chiing tu dupe xudt trinh ndu vide thanh
toan duoc yeu cdu bdi (i) ngdn hang dupe chi dinh thanh todn hodn toan ngay tinh vd khdng bidt ve sy gian ldn ndi trdn bode (ii) ngdn hdng xae nhdn thyc hien vide xac nhan mdt cdch ngay tinh hoac (iii) ngudi giu hdi phidu chi theo tin dung thu dupe chdp nhdn bdi ngdn hang phdt hdnh hoac ngdn hang xdc nhdn hoac (iv) ngudi nhan chuydn nhupng nghia vu hi tri hoan cua ngdn hang phdt hdnh bode ngdn hang xdc nhan ma khdng bidt ve sy gian ldn sau khi nghTa vy phdt sinh;
Thu hai, ngdn hdng phdt hdnh, hoan toan ngay tinh, cd the thuc hien thanh todn hoac tu choi thanh todn trong bdt ky trudng hpp nao khdc.
Vd phia ngudi ydu cdu, khi chiing tu cd gid mao hoac gian ldn ddng kd hoac viec thanh todn tao didu kien cho bdn thy hudng Ida ddi ngdn hdng phdt hdnh hoac ngudi md tin dung thu, ngudi yeu cdu cd thd khiiu nai de tda an cd thdm quyen cd the ra lenh tam thdi hoac chinh thdc yeu cdu ngdn hdng phdt hanh khdng thanh toan bd chdng tu bode ra lenh tuang ty chi khi tda nhdn thay cd du can cu thuc hidn vide nay."
Nhu vay vdi phien bdn hidn hanh cua UCC, quy tdc gian lan dd duoc dd cap vdi cdc ndi dung: ddu hieu nhdn didn gian ldn, gid tri phdp ly, didu kien va cdc phuong thdc dp dyng. Gian ldn duoc xdc dinh dudi dang gia mao van bdn, chung td vd gian ldn ddng ke lien quan den nghia vu giao hdng theo hpp ddng ca bdn.
" Can cu: de Toa an dua ra lenh tam dung hoac ngan cam ngan hang phat hanh thanh loan tin dung bao gom (tam djch): (I) lenh cam khong bi cam boi luat ap dung cho hoi phieu chi theo tin dung thu hoac nghia vu tri hoan ciia ngan hang phat hanh; (2) nguoi thu hudng, ngan hang phat hanh hoac ngan hang chi dinh CO lien quan hoan loan khong bi thiet hai phat sinh tir lenh cam noi tren; (3) dap iing tit ca cac di^u kien cho phep ban hanh lenh cam tai bang do va (4) tren co so cac thong tin de trinh len toa, nguoi rad tin dung thu CO the chiing imnh su gian lan va ngiroi yeu cau thanh loan khong the thoa man cac quy dinh bao ve hg theo diem (a) (1).
3. Thuc tien thanh toan tin dung tai Viet Nam
Quy tdc vd thyc hdnh thdng nhdt ve tin dung chiing td la vdn bdn cd tinh chdt phdp ly tiiy nghi, theo do van bdn ndy ehi dupe dp dyng khi "npi dung ciia tin dgng chi ra mpt cdch ro rdng co sit ddn chieu den cdc quy tac n a y . " Khi cdc ben da ddn chieu din quy tac ndy, quy dinh trong quy tac nay se rdng bupc tit cd cac bdn, trd khi thu tin dyng loai tru hoac sua ddi mpt each ro rdng. Cd nghTa, ngay cd khi thu tin dyng ddn chiiu ddn UCP, cdc bdn cung cd thi sua ddi trong npi dung thu tin dung vdi nhiing quy dinh khdng duoc quy dinh trong quy tdc nay. Mdt ddc diem niia cua tinh tuy nghi la hieu luc ddc lap cda cdc phien ban UCP. Trong quan he thang bae phap ly vdi phap luat qudc gia, tinh tuy nghi dan den hidu lue phdp ly cua UCP thdp ban phap ludt qudc gia. Didu ndy dat ra cdu hdi: Idnh cua Tda an theo de nghi cua ngudi yeu cdu vd vide dung hoac chdm diit thanh todn thu tin dung khi cd gia mao, gian Ian cua ngudi hudng Ipi cd hieu lyc bdt budc vdi ngdn hang phdt hdnh hay khdng vd ndu cd thi dilu ndy cd mdu thudn vdi nguyen tdc ddc lap hay khdng?^^
Thue tiln thanh toan tin dung tai Viet Nara cho thay, Tda dn theo yeu cau cua cac ben da dua ra cae quydt dinh khac nhau nhu: thda nhan tinh ddc lap cua L/C vdi hop ddng CO bdn vd budc ngan hang phdt hanh thyc hien thanh todn hoac ngung thanh todn L/C hoac gidi phdng ngdn hdng phat hdnh L/C khdi nghia vu thanh todn nhung khdng can cu tren ly do gian lan ma dudi dang bidn phap khan cap tam thdi hoac dya tren lap Iuan L/C Id rapt phan khdng tdch rdi cua dieu khodn thanh todn trong hpp ddng.
Theo logic nay, khi Tda dn tuyen buy hop ddng thi ddng thdi L/C phdt hdnh theo hpp
2' Digu 1 UCP 600 2007 ICC.
^^ Theo quan diem ciia mgt so hgc gia chinh tinh tiiy nghi ciia UCP din d^n UCP se co higu lyc thip ban l?nh ciia Toa an (Xem: Nguyin Van Tien, Gido trinh Thanh todn qudc ti, Nxb Thong ke, 2007, tr. 300 - 303).
LUAT QUOC TE 69 ddng Cling chdra dut hieu luc. Cu thd mdt
sd tinh hudng nhu sau:
Trudng hop thu nhdt Id Bdn dn sd 16/2008/KDTM-PT ngay 14/1/2008 cua Toa phuc tham Tda dn nhan dan toi cao Hd Ndi td chdi chdp nhdn khdng cdo ban an so thdm budc ngdn hang Ddng A phai thanh todn tien trong hda dan thuang mai theo L/C mac du hdnh vi gian ldn cua ngudi hudng loi (ngudi bdn) the hien d viec Id hang ngudi mua nhdn dupe khdng dat tieu chudn theo hop ddng co bdn - hpp ddng mua bdn hang hda da ky giua hai ben. Bdn dn cua Tda dn so thdm dupe dua ra tren sy vien ddn Dieu 3 UCP 500. Can cd theo Dieu ndy, Tda dn da cho rdng cam kit cda mdt ngan hdng de tra tien, chap nhdn va trd tidn cdc hdi phidu hoac chidt khdu hoac thue hien bat cd mpt nghia vu ndo khac cua rainh quy dinh trong thu tin dyng khdng bi rdng bupc bdi cdc khieu nai hoac sy bdo vd ndo do cua ngudi yeu cdu md tin dung phdt sinh tu quan he cua hp vdi ngdn hdng phdt hdnh hoac vdi ngudi hudng lai. Tai bdn dn ndy, Tda dn thua nhdn tinh ddc lap tuyet ddi eua L/C ma khdng cd ngoai le.
Trudng hpp thd hai la Quyet dinh sd 03/2013/QD-BPKCTT ngdy 22/2/2013 cua Tda an nhdn ddn thdnh phd Ha Npi ve vide dp dung bien phap khdn cdp tam thdi - dung thanh todn L/C theo quy dinh tai Didu 116 Bp ludt Td tung dan su vdi muc dich dam bdo thi hdnh an.
Trudng hpp thd ba Id Quydt dinh sd 621/2014/QD-BPKCTT ngdy 29/05/2014 cua Tda dn nhdn ddn TR Hd Chi Minh khi dp dung Dieu 114 Bd ludt Td tung ddn su nam 2004 ve viec phong tda va tam ngung thanh todn sd tiln 19.360 USD theo L/C sd 900101400156 do Ngan hang TMCP Cdng Thuong Viet Nam, Chi nhanh TP. Hd Chi Minh phdt hdnh cho ngudi thu hudng Id Cdng ty Shijiazhuang, thdi ban 12 thang kd tu ngdy 29/5/2014 dd chd ket qua giai quydt tranh chdp cua Trung tdra Trpng tai Qudc tl Viet Nam.
Trudng hpp thd tu la Quyet dinh sd 17/20I6/KDTM - GDT ngdy 10/11/2016 cua Hpi ddng thdm phan Tda dn nhdn ddn tdi cao vd vide buy Bdn an kinh doanh, thuang raai so thim sd 356/2014/KDTM- ST ngay 07/4/2014 cua Tda an nhdn ddn TP.
Hd Chi Minh. Ddy Id trudng hpp cdc bdn trong hop ddng raua ban hang hda qudc te dp dung phuang thdc thanh toan tin dung chdng td (L/C) trd chdm trong thdi han 90 ngdy ke td ngay giao hang dya theo van dan. Thyc hien theo thda thuan, bdn raua rad L/C va ben bdn giao hdng. Tuy nhidn, hang hda dupe giao khdng dung vdi thda thuan cda cdc ben vd didu nay da dupe ghi nhdn trong Chung thu gidm dinh phara ehat vd ehat lupng cua ca quan gidra dinh {Vinacontrol). Ben mua da khieu nai ben bdn nhung bdn bdn khdng hpp tac vdi bdn raua. Ben mua da kien ydu cdu buy hpp ddng mua bdn giua cdc ben, trd lai toan bp Id hang cho ben bdn vd buy bd nghTa vu thanh toan theo L/C, ddng thdi yeu eau ngan hang phat hanh hoan tra lai sd tidn ky quy dd ddm bdo thanh todn L/C. Tda an cap so thdm dd can cd theo khoan 13 Didu 3 Ludt Thuang mai de tuyen buy bd hop ddng. Ddi vdi yeu cdu tra lai sd tidn ky quy, Tda an cap so tham da budc ngdn hang phat hanh L/C phdi trd cho ben mua vi theo quan diem cua Tda dn phuong thuc thanh toan bang L/C la mpt phan khdng thd tdch rdi cua hop ddng mua ban hdng hda.
BChi hpp ddng nay bi buy todn bp thi cac ben khdng phai tiep tyc thyc hien nghia vu da thda thudn trong hpp ddng va vi vay L/C cung khdng cdn hieu luc thanh todn, ddng nghTa ngan hdng phdt hdnh khdng cd nghia vu thanh todn L/C. Trong vu vide ndy quan diem xet xu cda Hdi ddng thdm phdn Tda an nhdn ddn tdi cao theo hudng dp dung tuyet ddi nguyen tac ddc lap cua thu tin dung, ngay ca khi c6 hdnh vi gian lan cda ngudi ngudi Ipi - giao hdng khdng dung chat lupng theo thoa thuan cua cdc ben. Ban dn nay cung da dupe Hpi ddng Thara phdn Tda an nhdn dan Tdi cao cdng
70 T A P C H I K H O A H O C T H A T L l f a O U J ^ I . - ' > * - I 8 bd thdnh dn Id.^^
Npi dung dn le dung d rauc dd thua nhan thu tin dung khdng hi mdt hidu luc thanh todn vi Iy do hpp ddng raua bdn hanh hda qudc te (hpp ddng CO ban) bi buy bd. An Id khdng gidi quyet dupe cdu hdi dd dat ra vd mdi quan he giiia lenh tam ngung thanh todn L/C cua Tda an khi cd hdnh vi gia mao, gian ldn vdi quy dinh ve tinh ddc lap cua UCP. Day radi Id vdn dd cdn cd an Id bdi Ie nhu da phan tich, UCP de ngd van dd nay vd phdp luat cdc nude eimg cd each gidi quyit khdc nhau. Neu di theo hudng cua UCC cda Hoa Ky, tinh ddc lap cua L/C van la sy tudn thu sd rapt vd ngoai Id chi xdy ra khi cd gid raao hoac gian Ian dang kd. Bdng ky thuat Ioai tru ndy cd thd tihdy ngoai quy tdc gian Idn, tmh ddc lap cua L/C trong phap ludt Hoa Ky khdng cd ngoai le ndo khdc. Thyc tidn xet xd ciia Hoa Ky vd nude Anh nhu da phan tieh, dd khdng di theo hudng b a i hanh dn Id dd thua nhan tmh ddc lap cua L/C rad ngdy tu budi ddu sa khai cda su hinh thdnh phuong thue thanh todn tm dung chiing td da nhin thdy Id hdng cd thd phd vd tinh ddm bdo, tinh uu thd cua phuang thuc ndy vd xdc lap gidi phdp phdp ly ban che Id hdng ndy bdng quy tdc gian ldn, gid mao vdi npi dung bao gdm: ddu hieu nhdn dien, dieu kidn vd phuong thuc dp dung. Thyc tien dp dung quy tdc nay trong phap luat Hoa Ky van dung tren sy tudn thu nguydn tdc ddc lap ciia tin dung chiing tu nhung vdi ngoai le, da ghi nhdn ttdch
^ An le s6 13/20I7/ALdu(?c Hoi dfing Thira phan Toa an nhan dan toi cao thong qua ngay 14/12/2017 va duoc cong b6 flieo Quyet dmh so 299/QD-CA ngay 28/12/2017 cuaChanh hi Toa dn nhan dan toi cao. NQI dung an 1^.
"[34J Nhu vgy. theo dan de nghj md L/C aia Ben mua vd noi dung UC da phdt hdnh thi L/C so 1801 td mpt giao dfch rieng biet doi v&i Hgp ddng mua bdn hdng hoa ngdy 07-6- 2011. dugc chi phdi vd dp dung theo UCP 600 Theo quy dinh cita UCP 600. Ngdn hdng Thuong mat Co phdn Ev&itu cdch Id Ngdn hdng phdt hdnh phdi thanh todn khi xdc dinh bo chimg ticxuat trinh Id phu hgp tat Ngan hdng .
[36]. Toa dn_ cdp sa thdm lgi cho rang phuong thirc thanh todn bang L/CsS 1801 Id mgt phdn khong thi tdch rdi cita Hgp dong mua bdn hdng hoa ngdy 07-6-20]!: do vgy. khi hgp ddng nay bf hiiy loan bg thi cdc ben khongphdi tiep tuc thuc hien nghia vu dd thoa thuan trong hap dong, tir do quyet djnh L/C so 1801 hhong cdn hiiu luc thanh todn vd Ngdn hdng Thunng mgi Co phdn E khong co nghui vu thanh todn cho Ngdn hdng N theo L/C neu tren. ding thai bupc Ngdn hdng Thuong mai Co phdn Ephdi trd cho bin mua so tien ky quy Id 1313.308,85 USD la chua du casd vd chua dung vdi cdc quy dinh tgi UCP 600".
nhi^m cua ngdn hang phdt hanh trong vide cdn nhac dd thyc hidn quydn lya chpn chap nhgn hay tu chdi thanh todn khi ngdn hdng phdt hanh cd su nhdn bidt ro rdng vd hanh vi gid mao, gian Ian. Vd phia ngudi ydu cdu, quy tdc ndy cung trao cho chu the nay quydn khieu nai vdi Tda an vd vd phia Tda dn, theo quy tdc nay, Tda an cd thara quyen ra lenh tam thdi hoac chinh thdc ydu cdu ngan hang phdt hdnh khdng thanh todn ndu Tda dn nhan thay cd dd can eu cho viec nay. Nhu v£ty Id hdng ciia UCP ve gian ldn, gid mao trong thanh todn tm dyng chung tu da dupe didu chinh bdi phdp luat Hoa Ky. Thiit nghT ddy Id kinh nghidm rad thm; tidn xet xu ciia \^dt Nara cd the thara khdo Idii ban hdnh an Id ve nguydn t i e dpc lap cua thu tin dyng. • T a i lieu t h a m k h a o
[1] H. Alavi, "Exceptions to principle of autonomy in documentary letters of credit: A Compatative view". Actual Problems of Economics and Law, Vol. 10, No 3, 2016
[2] Batt J in OlexFocas Pty Ltd v Skoda Export Co (1996) 134 FLR 331, 354
[3] Ross P. Buckley and Xiang Gao, "fraududent amduct would to lerated by Ihe law of lettes of aedif [4] Phan Thi Hong Hai, Dang Thi Nhan, "Gian lan va gia mao chiing tir trong hoat dong thanh toan va tai trg thuong mai quoc te tai cac ngan hang thuong mai", Tgp chi Ngdn hdng, so 5/2017 [trans Phan Thi Hong Hai and Dang Thi Nhan, "Fraudulent and fraudulent documents in payment operations and international trade supports at commercial banks. Journal of Banking, No. 5, 2017]
[5] Pillans v V a n M i e r o p (1765) 97 ER 1035 (d§ntir Ross P. Buckley and Xiang Gao, "Development ofthe Fraud Rule in Letter of Credit Law: The Journey So Far and the Road Ahead", 23 U. PA.
y . / A T X L. 6 6 8 , 2 0 0 2
[7] Nguyen Van Tien, Gido trinh Thanh todn quoc te, Nxb. Thong ke, 2007 [frans: Nguyen Van Tien, Textbook on Intemational Payment, Statistics Publishing House, 2007]
[9] Dinh Xuan Trinh, Cam nang sir dung thu tin di^ng -L/C- tudn thii UCP 600 vd ISBP 68! 2007 ICC, Nxb. Lao Dgng - Xa hgi, 2008 [trans: Dinh Xuan Trinh, Handbook on using letter of credits - L/C - complying with UCP 600 and ISBP 681 2007 ICC, Social and Labour Publishing House, 2017]
[6] Sztejn vJ. Henry Schroder Banking Corporation 177Misc. 719, 31 NYS (2d) 631, 1941 [8] The Uniform Customs and Practices for
Documentary Letters of Credit, 2007 revision, ICC Publication No.600 (UCP 600 2007 ICC)
