摘要
因立法空白,针对夫妻公司法人格否认规则的法律适用问题在司法实践中存有三类裁判路径:类推适用一人公司举证责任倒置规则、适用普通有限公司规则及折中处理。诚然,上述三种裁决思路都反映了对夫妻公司适用法人格否认制度的不同司法考量,但将夫妻公司视为实质一人公司的做法值得商榷,其既混淆了夫妻财产与公司财产的关系又违背了商事公示原则,且过度加重股东举证责任。因此,要廓清夫妻公司适用法人格否认制度的基本思路,认可夫妻公司系普通有限责任公司的性质,并强化信息公示,予以其特殊的举证责任转移规则,以平衡债权人保护和法人格否认制度的稳定。
Due to legislative gaps,there are three types of judicial practice paths for the legal application of the rule of denying the legal personality of a spousal company:analogical application of the one person company's burden of proof reversal rule,application of the ordinary limited company rule,and compromise handling.Undoubtedly,the above three ruling approaches reflect different judicial considerations regarding the application of the system of denying legal personality to spousal companies.However,the practice of treating spousal companies as substantive one person companies is debatable,as it confuses the relationship between spousal property and company property,violates the principle of commercial disclosure,and excessively increases the burden of proof for shareholders.Therefore,it is necessary to clarify the basic idea of applying the system of denying legal personality to spousal companies,recognize the nature of spousal companies as ordinary limited liability companies,strengthen information disclosure,and provide them with special rules for transferring the burden of proof,in order to balance the protection of creditors and the stability of the system of denying legal personality.
作者
陈思瑾
Sijin Chen(Southwest University of Political Science and Law,Chongqing 401120)
出处
《法学学刊》
2025年第3期79-81,共3页
Journal of Law
关键词
夫妻公司
法人格否认
一人公司
husband and wife company
denial of legal personality
one person company