公司人格确认原则.docVIP

公司人格确认原则 2009-8-20 16:38　 【大中小】【我要纠错】 Salomon v Salomon Co.Ltd 　　【编者按】萨罗门诉萨罗门公司案确立了公司人格确认原则。1897年英国衡平法院对Salomon v. Salomon Co., Ltd. 一案作出的判决。Salomon 是一个多年从事皮靴业务的商人。1892年他决定将他拥有的靴店卖给了有他本人组建的公司，以享有有限责任的优惠。靴店的转让价格为39000英镑。作为对价，公司发行了每股1英镑的股份20007股，除他的妻子和其五个孩子各拥有1股外，Salomon本人拥有20001股（显然，Salomon的妻子和其五个孩子只是名义股东，目的是达到当时法律规定的最低股东人数）。此外，公司还以其所有资产作担保向Salomon 发行了10000英镑的债券，其余差额用现金支付。但公司很快陷入困境，一年后公司进行清算，其资产若清偿Salomon有担保的债券，则公司的其他无担保债权人7000英镑的债权就一无所获。无担保债权人声称，Salomon和其公司实际上是同一人，因而公司不可能欠他10000英镑的债，公司资产应该用来偿还这些无担保债权人的债。本案确立了一个重要的法律原则，即只要依照法律设立公司，公司就具有独立法律人格，即使公司的股份实质持于一位股东手中，即实质意义上的一人公司亦具有独立的法律人格。 　　Salomon v. Salomon Co. 　　House of Lords 　　Date decided: 1897 　　Lord Halsbury, Lord Herschell and Lord Macnaghten 　　Company Act 1862 　　Salomon v. Salomon Co. Ltd （1896）, [1897] A.C. 22 （H.L.） is a foundational decision of the House of Lords in the area of company law. The effect of the Lords unanimous ruling was to firmly uphold the doctrine of corporate personality, as set out in the Companies Act 1862. 　　Background 　　Aron Salomon was a successful leather merchant who specialized in manufacturing leather boots. For many years he ran his business as a sole proprietor. By 1892, his sons had become interested in taking part in the business. Salomon decided to incorporate his business as a Limited company, Salomon Co. Ltd. 　　At the time the legal requirement for incorporation was that at least seven persons subscribe as members of a company i.e. as shareholders. The shareholders were Mr. Salomon, his wife, daughter and four sons. Two of his sons became directors; Mr. Salomon himself was managing director. Mr. Salomon owned 20,001 of the companys 20,007 shares - the remaining six were shared individually between the other six shareholders. Mr. Salomon sold his business to the new corporation for almost ￡39,000, of which ￡10,000 was a debt to him. He was thus simultaneously the companys principal shareholder and its principal creditor. 　　When the company went into liquidation, the liqui