国际商法课件2

1、 第二章 国际商法的主体n 本章要点：本章要点：n 介绍国际商事交易活动的主体，包括国家、独资企业、合伙企业与公司n 学习要求：学习要求：n 1、了解国家的司法豁免权；n 2、掌握独资、合伙及公司的法律特征。 n 参考书目：参考书目：n 1、（美）、（美）R.H. 佛罗森，佛罗森，M.W.戈登，戈登，J.A.斯帕诺格著，国际商事斯帕诺格著，国际商事交易，人民大学出版社2001年版。n 2、滕威著：合伙法理论研究，人民法院出版社2013年版。n 3、赵旭东主编：新公司法讲义，人民法院出版社2005年版。n 第一节 国家n 国家国家是指以国家名义参加国际商事流转活动和管理本辖区内国际商事活动的国家

2、代表和政府机关。n 一、司法豁免权（一、司法豁免权（immunity from immunity from njurisdictionjurisdiction） 即在国际商事活动中国家的行为和财产不受另一国家法院的管辖。 n （一）内容n 1、管辖豁免，即未经一国同意，不得在他国法院对其起诉或以其财产作为诉讼标的。n 2、诉讼程序豁免，即使一国同意n在他国作为被告或作为原告提起诉讼，其仍享有诉讼程序上的豁免。n 例如，未经该国同意，不得对其财产采取诉讼保全措施。n 3、强制执行豁免，即一国在外国法院参加诉讼，无论充当原告或自愿做被告，未得到其同意，不能n根据外国法院的判决对它及其财产实施强制执

3、行。n（二）理论根据（二）理论根据n 1、平等者间无管辖权原则 n 2、所有物从属于物主的原则n （三（三）两种学说）两种学说n 1、绝对豁免权学说：所有行为n 2、相对豁免权学说：n 非商业交易行为 商业交易行为n 划分标准：交易性质或 交易目的n（四）我国态度（四）我国态度n 绝对豁免权：n 1、相对豁免权的标准不科学；n 2、放弃剥夺；n 3、国有企业是独立的法人；n 4、国内法院不是唯一的途径n n相对豁免权： n 1、适应世界法律环境n 2、市场经济的需要n 3、建设法制社会的需要n 案例案例3 3、仰融案（、仰融案（20032003年）年）n 案例案例4 4、莫里斯案（2005年）

4、n 美国1976年的外国主权豁免法：国家的商业行为，不享有国家豁免权。n 美国法院对下列商业行为有管辖权： （1）外国政府在美国而为的商业行为；n （2）在美国发生的与该外国国家在美国之外的商业行为有关的行为；n （3）在美国之外发生的外国商业行为与发生在美国领土之外的行为有关的，并且该行为对美国产生直接影响的。 n n 二、外交保护权（外交保护权（diplomatic diplomatic protectionprotection）n 即本国国民在国外遭到损害，依该外国国内法程序得不到救济时，本国可通过外交手段向该外国要求适当救济 。 n 须具备下述条件：n （一）本国侨民在他国的合法权利遭

5、到了该国的非法侵害n （二）受害人持续具有保护国的国籍国籍持续原则 （doctrine of continuing nationality）n 1、受害人具有保护国的国籍n 案例5、巴塞罗那公司案n (1)自然人国籍的确定n 国籍国n 双重国籍n 1）平等国籍原则：国籍国不能互相行使。但2002年通过的草案规定，除非其中一国在受害人受害时和正式提出求偿之日都是主要国籍国。n 2）有效国籍优先原则n 案例6、诺特鲍姆案n 草案允许国籍国共同行使。n 无国籍：草案规定，一国可为无国籍人行使外交保护，但该人在受到损害之时和正式提出求偿之日在该国须有合法的惯常居所。 n（2）法人国籍的确定 成立地标准

6、 住所地标准主要利益地标准 复合标准2、受害人持续具有保护国的国籍 即请求外交保护的当事人必须在受到损害时以及提出求偿之日属于被请求国的国民。但是草案也规定了例外，即如果在受到损害时不是被请求国国民，n也可以向求偿时的国籍国提出外交保护，但前提是，原国籍国已经丧失并正当获得被请求国的国籍。n （三）用尽当地救济（三）用尽当地救济（exhaustion exhaustion of local remediesof local remedies）1、充分使用n行政救济 司法救济n 地方救济 中央救济n2、正确使用 n 案例案例7 7：阿姆巴提耶洛斯案卡尔沃主义（Calvo Dotrine)：（1）

7、不能滥用外交或武力干涉别国内政；（2）只能寻求东道国的救济；（3）国民待遇。 第二节 商事组织n一、商事组织一、商事组织n 指在商事活动中，能够以自己名义从事营利性活动，并具有一定规模的经济组织。 n 商事组织必须具备以下法律要件：n（1）有自己的商号；n（2）有固定的场所；n（3）拥有自主支配的财产；n（4）以营利为目的；n（5）具有一定的组织形式；n（6）设立手续符合法律规定。 n 二、选择商事组织形式应注意的因素二、选择商事组织形式应注意的因素n（一）投资者承担债务责任的形式n（二）投资者的纳税负担n（三）商事活动的性质是否适合此类 企 业形式投资者的数目及其相互关系（四）其内部运作的有

8、效性及从事业务活动的费用（五）在成立企业前筹措资金及其他经 济资源的可能程度（六）企业未来发展是否方便融资n 三、个人独资企业（三、个人独资企业（Individual Proprietorship）n 指由一名出资者单独出资经营，并由其承担全部盈亏，实行无限责任的企业。 n （一）它是一个自然人企业，不具有法人资格（承担无限责任）（二）企业的所有权与管理权合二 为一（三）资金来源有限，资本数额较 少（四）税赋较轻n 四、合伙企业（四、合伙企业（Partnership）n （一）合伙企业的概念n 指依法设立的，由各合伙人订立合伙协议，共同出资经营、共享利润及共担风险，并对合伙企业债务承担无限连带

9、责任的营利性组织。 nPartnership is profit-making organization,nand all the partners in which conclude a partnership agreement ,make joint capital contributions, conduct business jointly share incomes and risks and bear unli-mited joint and several liabilities for debts of the partnership enterprise.n 1、合伙人共有

10、的营利组织原告曾与他人订立了一份购买某车行制造的汽车的书面合同。但原告付清车款后，该人未交货即不见了踪影。原告认为被告与该人是合伙人，遂要求被告赔偿。n 原告为此举证证明，被告曾向该车行无息投入8.5万美元，并以为车行购买汽车元件和其他设备的方式参与了经营，原告到车行如遇与其订合同的那个人不在时，便常与被告打交道。此外，被告还从汽车销售中取得利润。n 被告则辩称，其所投入的8.5万美元属“贷款”，取得汽车销售款是贷款的偿还和购买部件等劳务的报酬。原告与被告签订了一份合伙经营水果的合同。合同规定：双方联合购买水果制成果脯出售，n原告投资100万，购买水果；制作及销售果脯由被告负责，一年后由被告一

11、次付原告100万及利润20万。n 合同签定一个月后，原告即投入100万。被告因购不到水果，便将原告投资的100万挪作他用。n 原告得知，遂诉至法院，要求被n告履行合伙合同，返还100万投资并付利润20万。n2、合伙企业基于合伙人之间订立的合伙合同而成立( contractual rela-tionship)n3、合伙企业是“人的组合”n4、合伙人享有平等参与管理合伙事务的权利(sharing management of a business) n5、合伙人对企业债务负无限连带责任n 6、合伙企业一般不是法人，原则上不能以合伙企业的名义拥有财产，享受权利和承担义务。 （二）合伙的内部关系n 指合

12、伙成员之间的权利与义务的关系。 1、合伙人的权利 n（1）分享利润的权利n（2）参与经营管理的权利n（3）获得补偿的权利n（4）监督和检查帐目的权利n 原告与被告签订了合伙经营服装干洗店的协议。协议规定：原告负责全部设备和技术投资，被告负责经营管理，盈利由二人对半分成。n 此后，原告出资送被告去某市学习服装干洗技术，并购买了所需的一切设备。但在干洗店开业经营后，原告n发现被告未按协议约定建立正规帐目，不及时结帐分成，便要求自己到店开票收活。被告不同意，以干洗店系自己劳动经营，钱只是向原告借的为由，拒绝分成和赔偿损失。n2、合伙人的义务n（1）缴纳出资义务（contributions）n（2）忠

13、实义务（duty of loyalty）n 1）Duty to make disclosure：n partners are bound to render true accounts and full information of all things affecting the partnership to any partner .n2） Duty to account for benefits derived from dealings with partner-nship: nThat prohibits a partner from having dealings with the

14、 partnership without disclosing the nature of those dealings to the other partners.n n3） Duty to account for use of part-nership assets: That prohibits a partner from deriving a benefit from the partnership name, property or business connec-tion without the consent of the other partners.n 4） Duty no

15、t to compete with part-nnership:n If a partner without the consent of the other partners carries on any busi-ness of the same nature as and com-peting with that of the firm he mustnaccount for and pay over to the firmnall profits made by him in that busi-ness.n（3）谨慎和注意义务（duty of care）n（4）不得随意转让出资的义务

16、n（三）合伙的外部关系n 指合伙企业与第三人的关系。合伙人间的相互代理规则决定了合伙企业同第三人的关系有以下特点： 1、Every partner is an agent of the firm and his other partners for the purpose of the business of the partner-ship, and the acts of every partner who does any act for carrying on in the usual way business of the kind carried on by the firm of

17、 which he is na member bind the firm and his partners, unless the partner so acting has in fact no authority to act for the firm in the parti-cular matter and the person with whom he is dealing either knows that he has no authority or does not know or believe him to be a partner.nFacts Mr and Mrs La

18、mb and Mr and Mrs Newell conducted a partnership under the name Moruya Furniture and Bedd-ing. The business was operated from leased premises which were owned by Young. The partnership had operated from the same premises sincen1989. Mrs Newell did most of the lease negotiations. She always paid the

19、rent to Youngs agent. In 1995 Mrs Newell negotiated a new three-year lease with an option for a further lease. In 1998 Mrs Newell sent a letter to Youngs agent stating that the partnership intended to exercise the noption. She had no actual authority from the other partners to do this.The partners a

20、rgued that the partnership was not bound by Mrs Newells letter.nDecision Whether one partners act can be said to be done in the usual course of carrying on a particular nbusiness depends on the nature of the business, the duration of the partner-ship and the practices normally adopt-ed by persons en

21、gaged in carrying on businesses of that type. Leasing pre- mises was a necessary act for carrying on the partnership business. The pre-mises had been used by the business nsince 1989. Mrs Newell had negoti-ated the lease. Mrs Newell was the contact between the partnership and Youngs agent.The letter

22、 in 1989 pur-ported to speak for the partnership. In all the circumstance, therefore, Mrs Newells act in sending the letter taking up the option was an act nrelating to the business of the firm , done in the firms name, revealing an intention to be bound The partner-ship was bound by Mrs Newells act

23、.nCase 12nFacts Jenkins, a partner in a busi-ness, borrowed money in the partner-nship name and supposedly on behalf of the partnership at an exorbitant rate of interest(60%). In fact, the borrow-ings were for Jenkins himself. His partner was unaware of Jenkins activities. Jenkins defaulted in pay-m

24、ent and the lender sued the partner-ship. Jenkinspartner denied that thendebt was a partnership debt.nDecision The court held that borrow-ing money fell within the normal scope of conducting a partnership of the kind in question . However, borrowing at exorbitant rates was not within the usual way a

25、nd, therefore, the other partners were not bound.n2、合伙人间如对某一合伙人的权利有所限制，不得用以对抗不知情的第三人。n3、partners are jointly and severally liable for wrongful acts or omissions committed by a partner in the ordinary course of the business of the firm.n4、A partner who has retired remains liable for partnership debts

26、 incurred when the partner was a member of the firm. nAn incoming partner become liable for the firm incurred prior to becom-ning a partner(according to Chinese law, and the civil law system).n 企业成立后，为扩大经营，同年6月向银行贷款人民币30万元，期限为1年。n 同年8月甲提出退伙，鉴于当时企业赢利，乙、丙表示同意。甲遂于当月办理了退伙手续。同年9月，丁入伙。但后因企业经营恶化，出n现严重亏损，20

27、06年5月，乙、丙、丁决定解散合伙企业，并将合伙企业财产予以分配，但未对银行贷款进行清偿。n 2006年6月，银行贷款到期后，银行要求合伙企业清偿，发现该合伙企业已解散，遂向甲要求偿还全n部贷款。甲称自己已经退伙，不应负责清偿。银行即要求乙偿还全部贷款，乙表示只按照合伙合同约定的比例清偿相应数额。银行又要求丙偿还全部贷款，丙表示自己以劳务出资，不应负责偿还。银行再向丁要求偿还全部贷款，丁表示该贷款是自己入伙 n前发生的，不负责清偿。n 法律问题：n （1）甲、乙、丙、丁各自的主张能否成立？n （2）合伙企业所欠银行贷款应如何清偿？n2、Plummer and Thomas entered in

28、to an arrangement which Plummer claimed amounted to a partnership. The joint enterprise involved opening up a work-shop for the manufacture and sale of ceramics and other craft items. Plummer was a ceramicist. Thomas was a farmer who wanted to set up a business which nwould involve his four adult ch

29、ildren.nAccording to the arrangement, profit were to be shared 50/50. Otherwise Thomas arranged the lease in his name and paid the bond, registered the business name in his name, opened the bank accounts in his own name, paid nall the debts, decided who would be hired and fired , and decided who the

30、 accountant would be and what form the financial records would take. Plummer brought a number of special-ty items to the workshop. However, when the relationship broke down she claimed these back and Thomas agreed.n 习题：习题：n 1、2005年1月，甲、乙、丙共同设立了一家合伙企业，合伙合同约定：甲以人民币30万元、乙以房屋作价人民币40万元、丙以劳务作价人民币20万元出资；各合

31、伙人平均分配利润、平均承担亏损。nPlummer argued that there was a part-nership . Thomas denied this.n3、The partnership was described as a firm of importers. Goods were pur-chased in Paris by one partner , trans-ported to Australia and sold in Melbourne by another partner. Contra-ry to agreement, the Melbourne part-n

32、ner bought stock in Melbourne but was unable to pay for it . The Parisian partner visited Melbourne for the pur-pose of winding up the partnership . He examined all the transactions, took possession of the stock bought by the Melbourne partner and arranged for its nsale. He paid some of the debts in

33、curr-ed by the Melbourne partner. Others, however, he refused to pay , arguing that he had no ability to do so . The unpaid creditors argued that he was liable.n4、 Holland, Whittington and Harold Holland conducted a solicitors officenas partners. Harold advised a client of the partnership (Polkingho

34、rne) to sell government bonds and invest in a company run by an acquaintance of Harolds. The company had no assets and the whole scheme was designed to defraud the client. The other two part-ners were not aware of Harolds acti-nvities. Polkinghorne sued the partners. n The partners argued that they

35、were not responsible for the actions of Harold because his activities were not within the scope of the kind of busi-ness carried on by the partnership. The argument was based on the fact thatnHarold gave investment advice rather than legal advice.n 五、公司五、公司n （一）公司的概念 n 公司是指依法定程序设立的，以营利为目的的社团法人。 n 1、

36、公司的法人性 n 2、股东责任的有限性 n3、股东的股权与管理权相分离 4、公司的永续性 （二）（二）Piercing the corporate veiln 指为阻止公司独立人格的滥用，就具体法律关系中的特定事实，否认公司与其背后的股东各自独立的n人格和股东的有限责任，责令公司的股东对公司债权人或公共利益直接负责的一种法律制度。 nA corporation is a legal entity separate from its shareholders. Corporation law erects an imaginary wall between ancorporation and i

37、ts shareholders that protects shareholders from liability for a corporations actions. Once share- holders have made their promised ca-pital contributions to the corporation, they have no further financial liability. This means that contracts of a corpo-ration are not contracts of its share-nholders,

38、 and debts of a corporation are not debts of its shareholders.nCase 13nSalomon was a boot manufacturer who originally operated the business as a sole trader. He converted the business into a company, as several of nhis sons worked in the business and he wished to give each a share. The subscribers t

39、o the memorandum were Salomon, his wife and five child-ren. They each took up one share . However, evidence was raised to show that the wife and five children held ntheir shares as nominees for Salomon with the result that Salomon and Co Ltd was in reality a one man com-pany . He was also appointed

40、the managing director of the company and two of his sons were appointed as directors. nSalomon sold his business to the company and received more sharesnand securities in the form of deben-tures and secured loans from the com- pany in payment. The company then experienced financial difficulties and

41、eventually went into liquidation. nThe creditors of the company sued Salomon for the companys debts. They argued that Salmon should be liable for the companys debts as the Company was just an alias （化名） for Salomon himself. Salmon , on the other hand, argued that was nnot the company and therefore c

42、ould not be made liable for its debts.nDecision The court held that the com-pany was a separate entity from its shareholders. It had conducted busi- ness in its own right and was not just an alias of Salomon.Therefore, salmon nwas not liable to indemnify（赔偿） the company. n Salmons case established t

43、he prin-ciple that control and management of a company remain distinct from its ownership. The courts do not look be-hind the corporate structure to see who nreally controls it, and as a consequen-ce, persons behind the company do not become personally liable for the companys debts.nNonetheless, in

44、order to promote justi- ce and to prevent inequity, courts will sometimes ignore the separateness of a ncorporation and its shareholders by Piercing the corporate Veil. The pri-mary consequence of piercing the cor- porate veil is that a corporation s shareholders may lose their limited liability. nT

45、wo requirements must exist for a court to pierce the corporate veil: do-mination of a corporation by its share-holders, and use of that domination for an improper purpose.n 1、公司资本显著不足 n 2、利用公司回避合同义务 n3、利用公司规避法律义务 n4、公司法人人格的形骸化 n（三）有限公司与股份有限公司的（三）有限公司与股份有限公司的异同异同n 1、相同n （1）法人n （2）股东对公司承担有限责任,公司对公司债权人

46、承担有限责任n 2、区别 （1）有限公司为人合性与资合性公司；股份有限公司为资合性公司。 （2）有限公司的资本不分为等额股份；股份有限公司的全部资本分为等额股份。 （3）有限责任公司不对外发行股份，n股份也不允许随便转让；股份有限公司可对外发行股份，股份也可自由转n让。（4）有限公司股权与管理权合而为一；股份有限公司股权与管理权相分离。 （5）有限公司不需公开财务；股份有限公司必须公开财务。n（四）母公司（四）母公司（parent company ）、）、 子公司子公司 （subsidiary ）和分公司）和分公司（branch）n 1、母公司n 指在其子公司中拥有多数股权或通过合约、协议等形

47、式对子公司实际行使决定性控制权的公司。 n 母公司一般是依照母国的法律规定设立的，其权利义务依照母国的法律和公司的章程确定，具有独立的法律人格。n 2、子公司n 指受母公司控制，但在法律上是独立的法人组织。 （1）子公司的优势n 1）在税收方面，当子公司的利润汇回母公司时，才在母公司所属国纳税。n 2）在所在国获得股权式投资的灵活性。n 3）母公司对子公司以其出资为限承担有限责任。 n（2）子公司的弊端n 1）设立手续相对分公司复杂，费用较高n 2）公开财务n 3）经营受到当地股东的制约n 4）行政费用较高n 3、分公司n 指总公司或母公司的一种分支机构或仅仅是母公司的一个附属机构，它本身在法律上和经济上没有独立性。n （1）分公司的优势 n 1）设立手续简便 n 2）总公司能直接和全面地领导与控制分公司的经营。n 3）在税收方面，国外分公司的所得或亏损并入总公司的盈亏额一起计算应纳所得税额；汇出的利润不纳汇出税。n澳大利亚税法：分公司税率为51%,n子公司为46%；子公司就汇出利润额的30%纳汇出税。n子公司纳税：46% + 30% （146%）=62。2%n （2）分公司的弊端 n 1）总公司对分公司债务负