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論著名稱: 最低資本額及資本不足與債權人保護-以德國法之理論發展為中心(Minimum Capitalization, Underkapitalization and Creditor Protection--On the Basis of the Theory and Development of the German Law)
編著譯者: 楊君仁
出版日期: 2010.03
刊登出處: 台灣/法學新論第 20 期 /75-96 頁
頁  數: 19 點閱次數: 741
下載點數: 76 點 銷售明細: 權利金查詢 變更售價
授 權 者: 楊君仁
關 鍵 詞: 最低資本額資本不足直索責任揭開公司面紗債權人保護
中文摘要: 台灣公司法在二○○九年修正時,正式廢除公司最低資本總額之規定,隨之而至的,即是「一元公司來了」,但可惜的是在修法同時,卻對於公司債權人保護的問題,絲毫無所提及。與此不約而同的,德國二○○八年修正有限公司法(MoMiG)後,實際上已不難出現「一歐元有限公司」(One-Euro-GmbH)之例。台灣與德國相距至少萬里之遙,但法制上卻幾乎同時面對類似變革,究竟最低資本額制法理何在,具有怎樣的規範功能?最低資本額與資本不足兩者關係如何?而公司果真僅為一元公司,資本與所營業務資金需求明顯不足,但股東卻僅就其出資額(所認股份)對公司負責,此時又應如何有效保障公司債權人之權益?在在都值得吾人探討。本文乃就法比較(Rechtsvergleichung)的觀點,提供德國法制發展經驗以供參考。
英文關鍵詞: Minimum CapitalizationUnderkapitalizationDurchgriffshaftungPiercing the VeilCreditor Protection
英文摘要: The Company Act Taiwans has been amended to repeal its regulation about minimum share capital in 2009. So that people say it will come, One-Dollar-Company soon. But what they really worried about is creditor protection. At the same time, the German Limited Liability Company Act (GmbHG) has been thoroughly reformed and amended to a comprehensive degree (MoMiG) since it came into force more than 100 years ago. It will also allow to create an One-Euro-GmbH. What a coincidence! This article will study the legal concepts and functions of minimum capitalization, and its connection to undercapitalization including its approaches to creditor protection in German Law from the viewpoint of comparative law. And according to the knowledge it could provide some reform suggestions for Taiwan in the future.
目  次: 壹、前言
貳、最低資本額的意義與功能
參、資本不足與直索責任
肆、資本不足與債權人之保護
伍、結論
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