摘要
由于信用证在交易过程中需恪守独立抽象原则及严格相符原则,因此出现了利用信用证项下单据进行欺诈的行为。为保护开证申请人即进口商和其他关系人的合法利益,信用证欺诈例外原则应运而生。对于此原则,国际惯例中并未详加说明,但各国在各自的国内法中对该原则都不同程度上做了规定,我国也在相关法律中有所体现。
Because of the letter of credit in the transaction process has to abide the principle of independence and abstract, resulting in the use of documentary letters of credit under the fraud act. Issuing the applicants for the protection of that relationship between importers and other litigants" legitimate interests, the principle of letters of credit fraud exception came into being. The international practice did not elaborate this principle, but all countries make the provisions of the principle in their respective domestic law to varying degrees which is also reflected in China.
出处
《陇东学院学报》
2010年第1期44-46,共3页
Journal of Longdong University
关键词
信用证
独立抽象原则
欺诈
欺诈例外
letter of credit
principle of independence and abstract
fraud
fraud exception