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有限责任公司的股权具有人身与财产双重属性,这与意大利足球联赛中球员共有制度下的球员相类似。因此在离婚分割共同财产时,若夫妻仅一方持有有限责任公司股权,当双方就股权分割达不成协议,可以借鉴球员共有制度的规定,进行密封竞价确定股权归属。同时股权的分割并不是单纯的平分股权,而是按股权的人身性与财产性进行分割,一方获得股东身份,而另一方获得经济补偿。
The ownership of a limited liability company has the double attributes of personal and property, similar to the players under the player-player system in the Italian Football League. Therefore, when dividing the joint property by divorce, if only one of the spouses holds the equity of the limited liability company, when the two parties fail to reach an agreement on the division of the shareholding, they may draw on the rules of the common player system and conduct a sealed auction to determine the ownership of the equity. At the same time the division of equity is not a simple division of equity, but according to the personal and property of the equity division, one party to obtain the identity of the shareholders, while the other party to obtain financial compensation.