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最高人民法院2003年《关于审理与企业改制相关的民事纠纷案件若干问题的规定》对于改制遗漏债务的承担确立了企业财产承继原则,具体含义为:企业财产是企业正常经营并对外承担民事责任的担保和基础,凡改制后原企业注销或已无财产,原企业改制时遗漏债务,无论新企业是否具有过错,因其承继原企业财产,故本着对债权人的保护,应当由新企业对该项债务进行清偿。人民法院执行部门在处理企业改制遗漏债务承担问题时,可以根据上述司法解释各章节相应企业改制类型而适用相应条文,并根据民事诉讼法第二百三十二条、最高人民法院《关于适用民事诉讼法若干问题的意见》第271条,追加变更新企业为被执行人。由于新企业对于遗漏债务并无过错,由新企业承担债务清偿责任,实际上归结为新企业支付超额对价承接原企业资产,原企业获取不当得利。新企业可以依据企业改制时签订的资产出售、股份改造等合同,按照一般民事合同纠纷,向原企业资产管理人、卖方另行起诉予以追偿,要求其返还该部分超额对价交易款项。
The Supreme People’s Court’s 2003 “Several Provisions Concerning the Trial of Cases of Civil Disputes Related to Enterprise Restructuring”, which assume the undertaking of inheritance of assets, has established the principle of enterprise property inheritance. The specific meanings are as follows: Enterprise property is the normal operation of the enterprise and assumes civil liability to the outside If the new enterprise omits the fault, because it inherits the original enterprise property, so in the protection of creditors, it should be the new business to the Debt to pay off. When dealing with the issue of the omission of debts of the enterprise restructuring, the executive branch of the people’s court may apply the corresponding provisions according to the types of enterprise restructuring in each chapter of the judicial interpretation and in accordance with Article 242 of the Civil Procedure Law, the Supreme People’s Court, Opinions on Certain Issues Concerning the Procedural Law ", Article 271, the additional change of new business as the executor. Since the new enterprise is not at fault of omission of debts, the new enterprise shall assume the liability of debt repayment. In fact, the new enterprise owes the original enterprise asset to pay the excess consideration, and the original enterprise gains unjust enrichment. The new enterprise may, in accordance with the contract for the sale of assets and stock reform as signed at the time of enterprise restructuring, recover from the original enterprise asset manager and the seller according to the general civil contract dispute and require the latter to return the excess amount of the consideration.