S6' 1/2019 - Nam thifMirai Bon CAC MOI QUAN HE PHAP LY CUA CONG TY HOP DANH THEO LUAT DOANH NGHIEP NAM 2014 Nguyen Vinh Hung' Tom tat: Khde voi hdu hit cdc logi hinh cong typho biin hien nay, cdng ty hgp danh Lugt doanh nghiep (LDN) ndm 2014, tdn tgi hai logi hmh thdnh vien khde ve tu cdch phdp ly Mat khde, qud trmh lien hdnh cdc hogt dgng cua cong ty,_ mdi logi hinh Ihdnh vien lgi giu vi tri vd vai tro rat khde Bai viit nghien ciru vdn di liin quan din cdc mdi quan hi cdng ty hgp danh di tir dd, tim nhmg hgn chi, bdt cgp cdc quy dinh cua cdng ty ndy vd de xudt mdt so kiin nghi Tu khda: Cdng ty hgp danh, ihdnh vien hgp danh, thdnh viin gop von, trdch nhiem vd hgn, trdch nhiem hm han Nhgn bdi: 25/11/2018; Hodn thdnh bien tdp:25/12/2018; Duyet ddng; 17/01/2019 Abstract: Unlike most common type of company currently, general partnership in Enterprise law in 2014 has two different types of members of the legal status Other way during the operation of the company, each type of membership keeps separate position and rale The article studies the issues related to relationship of general partnership to find limitations and shortcomings in the regulations of the general partnership to make recommendations Keywords; General partnership, general partner, limited partner, unlimited liability, limited liability Date of receipt: 25/11/2018; Date of revision: 25/12/2018; Date of approval: 17/01/2019 \ Bat van dl Cong ty hgp danh la cdng ty mang ban chat cita loai hinh cdng ty ddi nhan^ Khac vdi phap Mat ciia cac quoc gia tren the gidi^ hien nay, theo quy djnh tai Khoan I, Dilu 172 ciia LDN nam 2014, cdng ty hc^i danh ton tai hai loai hinh vidn khac ve tu each phap ly Vl vay, cdng ty hgp danh luon tdn tai nhieu mdi quan he khac nhu giira cong ty vdi vien cdng ty, cac loai vidn cong ty vdi hay quan he giua cdng ty vdi nguoi thii ba ben ngoai cdng ty, vien vdi ngudi thii ba bgn ngoai Chinh tir sy da dang cita cac quan he cd thi lam phat sinh cac franh chap va chung ciing cd the anh hudng rat Idn den su tdn tai cita cong ty hay anh hudng ddn quyin, lgi ich hpp phap cua cac vign hoac cita ngudi thii ba b8n ngoai giao djch vdi cdng ty hgp danh Tir do, nghign cim vg cac mdi quan he ciia cdng ty hgp danh la rat cin thiit va quan trpng Bdi qua nghien ciru, co thg tim cac han chd, bat cap va dua mot so giai phap nham gdp phan hoan thien cac quy djnh vl cdng ty hgp danh Cac mdi quan he phap ly qua trinh hoat dpng va ton tai ciia cong ty hop danh Cdng ty hgp danh la mdt thuc thg kinh doanh the nen cdng ty phai tien hanh cac hoat ddng giao dich vdi bdn ngoai nham tim kiem lgi nhuan dg tdn tai Ddng thdi, frong ndi bg cdng ty hgp danh cdn diln nhirng mdi quan he khac giira cac loai hinh vidn Theo dd, vg ca ban, cac mdi quan he phat sinh qua trinh boat dpng ciia cdng ty hgp danh se didn theo cac hudng chinh la: Cac mdi quan he dien frong ndi bd ciia cdng ty hgp danh va cac moi quan he cua cdng ty phat sinh vdi ngudi thir ba bdn ngoai cdng ty 2.1 Cac moi quan he noi bg ciia cong ty hpp danh Cac mdi quan he mang tinh chat ndi bd cdng ty hgp danh chii yiu dien theo hai hudng: Quan he giira cdng ty hgp danh v&i cdc thdnh vien va quan he giira ihdnh vien hgp danh vd thdnh vien gdp vdn Thu nhdt, quan he giua cdng ty hgp danh v&i thdnh vien '"n^nsy.KhoaLuat.DaihgcQudcgiaHaNoi , r, i u • 712014, 'Nguyin Vinh Hun§ (2015), Phan biet cdng ly hgp danh vd cdng ty hop vdn dan gian theo Lugt Doanh nghiep n •?pchiNghlluat,s6 06,n-.9-13 j • • ^• i, , w ' Nguyen Vinh Hung (2018), Cong ty hap danh tgi mgt s6 quoc gia chdu Au vd Viet Nam - duoi goc so sanh, tap Nghien ciiu Chau a^ s6 07, fr 68 - 79 aii.iJi]yiiJiiJ!i.iA Khi tham gia lap hoac gdp vdn vao mdt cdng ty, nha dau tu se trd chu sd biiii hoac frd cac dong chii sd him ciia cdng ty Tiiy thudc vaifrd,ty le vdn gdp vign se cd cac quygn va nghTa vu tuong ling Do LDN nam 2014 quy djnh cdng ty hgp danh cd hai loai vidn khac la vidn hgp danh va vign gdp vdn'' Vi vay, giii'a cdng ty hgp danh vdi timg loai vien ciing se phat sinh cac mdi quan he khac Thu hai, quan he giaa cdng ty hgp danh v&i Ihdnh vien hgp danh "Trong cdng ty hop danh, cac vien hgp danh giu vai trd then chdt, co y nghTa quyet djnh, vi hg vira chju frach nhiem vd han vl cac nghTa vu tai chinh va cac khoan ng dgn ban; ddng thdi giir cac chirc danh quan ly cdng ty"^ Hay noi each khac, vidn hgp danh giir vai frd quyet djnh su tdn tai eiia cdng ty hgp danh Chinh vi thd, "quygn han va traeh nhiem tai cdng ty hgp danh cua cac vien hgp danh ludn Idn hon vien gdp vdn"^ Nhu vay, mdi quan he giira cac vidn hpp danh vdi cdng ty hgp danh se phat sinh hai nhdm quygn chii ygu: nhdm quyen tdi chinh va nhdm quyen phi tdi ehinh Mdt la, nhdm quyin tdi chinh cua thdnh viin hgp danh: Quyen tai chinh cho phep cac vidn hgp danh duge hudng mgt phan lgi nhuan tir kdt qua kinh doanh ciia cdng ty hgp danh Tham chi, ngu cdng ty hgp danh bj giai thd hoac pha san, vidn hgp danh van cd quydn duge nhan phan tai san cdn lai ciia cdng ty hgp danh, Mong ung vdi ty le phan vdn gdp ciia hp, sau cdng ty da thyc hien toan xong cac nghTa vu tai chinh Dg tuong xiing vdi quydn tai chinh duge hudng chinh la cac nghTa vy vg tai chinh cua vign hgp danh Nguyen tac phap djnh cac vign hgp danh dgu phai lidn ddi va chiu traeh nhiem vd ban vg mpi nghTa vu tai chinh cua cdng ty hgp danh Cdn can cir cac diem c, d, d va e cita Khoan 2, Digu 176, LDN nam 2014, cac traeh nhiem vg tai chinh khae ciia vidn hpp danh ddi vdi edng ty hpp danh nhu sau: "c, Khdng duge sii dung tai san cua cdng ty dk tu lgi ; d, Hoan tra cho , cdng ty sd tiln da nhan va bdi thudng thiet hai gay , doi vdi cdng ty frong frudng hgp nhan danh cdng ty dl nhan tiln hoac tai san khac tir boat ddng ^ kinh doanh ciia cdng ty ma khdng dem nop cho ^ cdng ty; d Lien ddi chju traeh nhiem toan hit sd ng cdn lai cua cdng ty niu tai san ciia corig ^ ty khdng dii de trang trai sd ng ciia cdng ty; e, Chju ^ Id tuang img vdi phin von gdp vao cdng ty hoac ^ theo thda thuan quy djnh tai Dilu I? cdng ty ^ trudng hgp cdng ty kinh doanh bj Id" Ngoai ra, su rang budc tracb nhiem ve tai chinh ciia vien hgp danh ddi vdi cdng ty hgp danh cdn bao gdm ca viec vign hgp danh khdng duge lam chu '; doanh nghiep tu nhan hoac vien hgp danh ' ciia cdng ty hgp danh khac Thanh vien hgp danh khdng duge quyin nhan danh ca nhan hoac nhan danh ngudi khac thuc hien kinh doanh cimg nganh, nghi kinh doanh cua cdng ty dl tu lgi hoac phuc ' vu lgi ich ciia td chirc, ca nhan khac Thanh vidn ' hgp danh cung khdng duac quygn chuygn mgt '' phan hoac toan bd phin vdn gdp ciia hg tai cdng ty = cho ngudi khac, neu khdng duge sy chap thuan ciia ' cac vien hgp danh cdn lai' Muc dich cita cac ' quy djnh trdn nham bao ve quyin lgi cho cdng ty hgp danh, hay cho cac vien hgp danh cdn lai i va cho ca cac cbii ng ciia cdng ty Hai Id, nhdm quyin phi Idi chinh ciia thdnh ' vien hgp danh: i Khac vdi quygn tai chinh, quydn phi tai chinh i khdng mang lai ngudn Igi tai chinh tryc tiep cho i chii sd bu-u cua nd Tuy nhien, quyen phi tai chinh i rat quan trpng, vi nd giitp cho cac cbii sd hiru dam \ bao eac Igi ich ciia hg tai cdng ty hgp danh Quygn i phi tai ehinh thudng bao gdm: quyin dicgc thong tin va quyin bieu qiryet Quyin duge thong tin: la quydn duge cung cap ; diy dii, kjp thdi cac thdng tin ve tinh hinh ket qua i kinh doanh bay cac boat dpng cua cdng ty hgp danh Can cii vao nhdm quydn nay, vign hgp danh cd cac quygn: ydu cau cdng ty hoac cac vign hgp danh khac cung cap thdng tin vl tinh hinh kinh doanh ciia cdng ty; kigm tra tai san, so sach ^ Diem a, khoan 1, Dieu 172, Luat doanh nghiep nam 2014 ^ Tran Nggc Diing, Tran Ngoc Anh (2017), Cdc quy dinh ciia Lugt doanh nghiep nam 2014 ve cong ty hgp danh vd mdi phdp hodn thien Tap chi Luat hpc, 04/2017, tr 39 * Nguyen Vinh Hung (2016), Cdc ngiiyen tac ctia cong ty hgp danh theo Ludi doanh nghiep ndm 2014 Dan chii va phap i Iuat,_sd5(290),tr 24 ' ' ' ' D i l u 175, luat Doanh nghiep nam 2014 S j / ! y - Nam thifMLWi Bun kitoan va cac tai lieu khac ciia cdng ty bat cir nao niu xet thiy can thilt^ Quyin bieu quyet: vdi quydn bigu quygt, tat ca cac vign hgp danh deu cd quyen tham gia hop, thao luan va bieu quygt vl cac van dl ciia cdng ty hop danh; mdi vidn hop danh cd mdt phidu bi8u quygt hole cd sd phigu bidu quydt khac quy dinh tai Dieu le cdng ty hgp danh^ Tkie ba, quan he giua cdng ly hgp danh v&i thimh vien gdp vdn Thanh vign gdp vdn khdng duge tham gia quan Ij- dieu hanh va dai dien cho cdng ty hgp danh'" vay, hong mdi quan be vdi cdng ty hgp danh, ihitnh vign gdp vdn cung cd hai nhdm quyen: nhdm quyen tdi chinh va nhdm quyen phi Idi chinh Mot Id, nhdm quyin tdi chinh cua thdnh vien gop von; Can cii cac diem b, d, d, e va g Khoan I Didu 182 ciia LDN nam 2014, quy djnh cho vien gop vdn CO cac quygn tai chinh nhu: "b) Duge chia Igi nhuan hang nam Mong ung vdi ty Id vdn gdp ; d)Chuygn nhugng phan vdn gdp cua minh tai cdng ly cho nguiri khac; d) Nhan danh ca nhan hoac nhan danh ngudi khac tign hanh kinh doanh cac nganh, nghi kinh doanh ciia cdng ty; e) Djnh doat phan vdn gop cua minh bing each dg thira ke, tang cho, thg chap, cam cd ; g) Duoc chia mpt phan gia fri tai san lai cdngly giai thd hoac pha san" NghTa vu ve tai chinh quan trpng nhat ciia vien gdp vdn ddi vdi cdng ty hgpdanh chinh la: "thanh vign gdp von se chi chiu tracb nhiem vg cac khoan ng va nghTa vu tai san khac ciia cdng ty pham visd vdn da cam kdt gdp."" LDN nam 2014 cdn ygu cau vien gdp vdn phai cd mdt so nghia vu vl tai chinh khac nhu: Phai gdp dii va diing han sd vdn da cam kgt, neu khdng gdp dii va dimg hail sd vdn da cam ket thi vien gdp vdn CO thg bj khai trir khdi cdng ty theo quyet dinh cua Hgi ddng vign'^ Hai Id, nhom quyin phi tdi chinh ciia ihdnh vien gop vdn: Quygn phi tai chinh eita vidn gdp vdn thd bign qua hai lo^i quyin co ban la: quyin duoc thdng lin^ va quyin biiu quyit ^ Quyin duge thdng tin: Ddi vdi vidn gdp vdn thi day la mdt quyen rit quan trpng Bdi le, thdng thudng, cac vien gdp vdn khdng dupc quyen tham gia quan Iy dilu hanh cdng ty hgp danh nhu cac vign hgp danh Vi vay, cac vien gdp vdn rit de chju thiet hai, ndu nhu hp khdng nhan duge kjp thdi thong tin vl mpi tinh hinh hoat dpng, kinh doanh ciia cdng ty hgp danh Can cir diem c Khoan i Dilu 172 cua LDN nam 2014, cac vign gdp vdn cd quyen duge cung cap bao cao tai chinh hing nam Hp ciing cd quyen ydu cau Chii tich Hdi ddng vien hoac cac vien hgp danh cung cip diy dii va trung thuc cac thdng tin ve tinh hinh va kit qua kinh doanh ciia cdng ty; xem xet sd ke toan, sd bign ban, hgp ddng, giao djch, hd so va tai lieu khac ciia cdng ty Md rdng tim hidu quy djnh tai mgt sd qudc gia khac, cu the, tai Cdng hda Phap quy djnh: "ngoai viec duge thdng bao vd cac tai lieu kg toan trudc hgp bpi ddng hang nam, vign khdng phai la ngudi quan ly ed quyen lan nam, dugethdngbao vgcac sd sach, tai lieu Cd quygn duge xem cac tai lieu bao gdm quygn chep tai lieu"'^ Hay theo Khoan Dieu 166 ciia Bd Mat Thuong mai Dire, "cac vien gdp vdn cd quydn kiem tra ban chg Hp cd the ydu cau ban tong kit cudi nam va kidm tra su chinh xac ciia nd'"" Quyen biiu quyet: mac dii vign gdp vdn bi ban che khdng duge tham gia quan ly dieu hanh cdng ty hpp danh nhung LDN nam 2014, van cho phep cac vien gdp vdn ed tbl tien hanh mpt so boat ddng nhu tham gia hgp, thao Man va bieu quyet tai Hgi ddng vign vg viec siia ddi, bd sung Dieu le cdng ty, sira ddi, bd sung cac quyin va nghTa vu ciia vidn gdp vdn, vg td chiic l^i va giai tbl cdng ty va cac ndi dung khac cua Dieu le 'Diem d, khoan 1, Dilu 176, luat Doanh nghiep nam 2014 'Diim a, khoan 1, Dilu !76, luat Doanh ngiiiep nam 2014 '" Nguyin Vinh Hung (2016), Cdc nguyen tie cua cong ty hap danh theo ludi Doanh nghiep ndm 2014, sdd tr 25 "Diem a, Khoan2, Dilu 182, Luat doanh nghiep nam 2014 '-Khoan Iva3, Dilu 173, Luat doanh nghiep nam 2014 , " Francis Lemeunier (1993), Nguyen ly vd thuc hdnh Ludi thuang mgi Lugt kinh doanh, Nxb Chmh m quoc gia, tr 203-204 '* Friedrich Fubler, Jurgen Simon (1992), May vdn de phdp luat kmh ti Cong hoa Lien bang Dice, Nxb Phap ly, tr 63-64 ricmsEsss^ cdng ty cd lign quan tryc tiep dgn quygn va nghTa vueiiahg '^ 2.3 Quan he giira vien hgp danh vd thdnh vien gop von Mac dii ciing la vign ciia cdng ty hgp danh, the nhung vai trd, dia vj phap ly cua vien hgp danh va vien gdp vdn rat khac Thanh vidn hgp danh la ddi tugng giir vai frd rat quan frgng frong cdng ty hgp danh Thanh vien hgp danh tham gia cong ty hgp danh dudi nhieu each thiic nhu hg ed thg la nhirng sang lap vign tham gia lap cdng ty tir liic dau; hoac cd the sau cdng ty hgp danh da duge lap tbi vidn hgp danh mdi tham gia Tuy nhign, dii tham gia dudi hinh thiie gi nhung kg tir thdi digm frd thanh vign hgp danh thi giiia cac vien hgp danh bat dau phat sinh nhiing mdi quan be phap ly Thanh vidn hgp danh chi cd thg thoat khdi cac frach nhiem phap ly sau da rut Mi khdi cdng ty hgp danh hoac phai ddn hg qua ddi NghTa vy Idn nhat cua cac vien hgp danh la "lien ddi" va "vd ban" cho mpi khoan ng ciia cdng ty hgp danh Vg ban chat, nghTa vu lien ddi cung chinh la traeh nhiem dan sy Theo do, "nghTa vu lign ddi la nghTa vy nhieu ngudi ciing phai thuc hien va ben cd quygn cd thg ygu cau bat cii frong so nhimg ngudi cd nghia vu phai thyc hien toan bd nghTa vu"'^ Ndi each khac, neu xay cac thiet hai thi dd la mdt the thdng nhat ma khdng cd sy phan biet hanh vi cita timg vign Hau qua sau dd se tat ca cac vign hpp danh ciing ganh chju Nghien cim phap Mat ciia Cdng hda Phap cho thay: "Hdi vidn cdng ty hgp danh dfrongtinhfrangmdt ngudi ddng mac ng Vi hdi vign cd frach nhiem ca nhan va frach nhiem lien ddi Sy lign ddi cho phep chii ng ddi mot ng nao dd frong sd hdi vien phai tra hoan toan mdn ng; hdi vign lien ddi chju traeh nhiem nguy higm hon mdt ngudi bao lanh binh thudng"" Cdn frach nhiem vd ban duge hidu "la sy tan ciing hay dgn ciing cita viec tra ng , la tinh vd ban N (va tham chi vTnh cim) cua nghTa vu fra ng" Hay theo PGS.TS Pham Duy NghTa: "Miifrachnhi?m tai cimg va vd han dinh duge gpi la traeh nhiem vo han'"^ Day la nghTa vy rit nang nl ddi vdi cac vidn hgp danh Tuy nhign, nghTa vy "lien ddi" va "vo han" lai chmh la nhthig sgi day gin kgt chat che cac vien hgp danh vdi cdng ty hgp danh va giira hp vdi bdi ca yeu td tam Iy va phap ly Tdm lai, quan he giira cac vien hgp danh ludn la mdt tbl thong nhit traeh nhiem Trong bit ky boan canh, cac vien hgp danh diu phai chju tracb nhiem lign ddi va vd han Vi_vay, giita cac vien hgp danh thudng da cd mdi quan he rit chat che, tin tudng lan tir trudc tham gia cdng ty hgp danh Cdn cac vidn gdp von, hp khdng phai la nhimg doi tugng giii vaifrdquydt dinh tai cdng ty hgp danh Thdng thudng, cdng ty hgp danh thidu vdn thi cdng ty cd thd ket nap thgm cac ca nhan hoac td chirc tham gia dudi M each la cac vidn gdp vdn Ndi each khac, vien gdp vdn tham gia vao cdng ty hgp danh chii yeu dg cung cap them ngudn vdn cho cdng ty Trong trudng hgp nay, vj tri, quydn ban ciia cac vidn hop danh van duge dam bao vi nhiMg vien gdp vdn My cd tham gia nhung cQng khdng cd kha nang chia se quygn luc ciia vign hgp danh Nhu vay, cd the cac vien gdp vdn khdng cd mdi quan he chat che M trudc vdi cac vidn hgp danh hoac giiia cac vidn gdp vdn ciing khdng hieu biet ve Mat khac, giiia cac vidn gdp vdn cung khdng cd nghTa vu lien ddi traeh nhiem va hp ciing khdng phai chju frach nhiem lien ddi tir hanh vi eua cac vien hgp danh 2.2 Quan he giira cdng ty hop danh vdi ngiroi thii ba Khi cdng ty hgp danh phat sinh cac tracb nhiem tai san vdi ngudi thir ba bdn ngoai thi cd the ngudi thii ba se la nhirng cbii ng ciia cdng ty Ddng thdi, "ban chat la mot cdng ty ddi nhan (quan tam dgn nhan than ciia vien)"^", nen traeh '^Diem a, khoan 1, Dieu 182, Luat doanh nghiep nam 2014 '* Khoan 1, Dieu 288, Bg luat dan su nam 2015 '^ Maurice Cozian,AlianViandier (1990), To chirc cong ty, dich tir nguyen bdn lieng Phdp "Droit des societes Li Vien khoa hgc phap ly-Bg tu phap, tr 184 '^ Nguygn Nhu Phat (chit bien 2011), Gido trinh Lugt Kinh te Viet Nam, Vien Dai hgc Md Ha Npi, Nxb Cdng an n dan, tr 33 '*' Pham Duy Nghia (2009), Luat doanh nghiep- Tinh huong-phdn tich - binh ludn, Khoa Luat - Dai hgc Qudc gia H Npi, Nxb Dal hpc Quoc gia Ha Ngi, tr 40, '^'^ Tran Nggc Dung, Tran Ngoc Anh (2017), Cdc quy dinh ciia Luat doanh nghiep ndm 2014 vi cong ty hap da phdp hodn then, sdd, tr.37 o So 1/2019-Nam thUMiraiB nhiem se khdng chi lien quan giira cdng ty hgp danh vdi cac chii ng ma nd cdn anh hudng tryc tiip d6n quyin lgi va nghTa vu eiia cac vien hgp danh Bdi le, "cac vien thugc che traeh nhiem vo ban duge xem nhu nhihig ngudi bao lanh lien ddi cho boat dpng ciia cdng ty Hg phai chju trach nhiem lien ddi va vd ban djnh vdi cac khoan ng ciia cdng ty"^' Nguyen tic phap dinh, cong ty hgp danh ludn phai chju trach nhiem vl cac nghTa vy tai chinh bing tit ca tai san ciia cdng ty Tham chi, dii cho • cong ty da sir dung hgt tai san ma vin chua dit toan hgt sd ng thi cac vien hgp danh se phai ciing lien ddi dg toan not sd ng cdn lai cho cac chu ng Ngay ca cdng ty hgp danh bj Toa an Myen bd pha san thi quyet dinh Myen bo pha san cung khdng midn trir nghTa vu vl tai san ciia vien hgp danh ddi vdi chu ng Can cir diem b Khoan Dilu 64 ciia Luat pha san nam 2014, tai san ciia cdng ty hgp danh mat kha nang toan cdn gdm ca tai san eiia vien hgp danh khdng true tigp dimg vao boat dgng kinh doanh Thyc chat, cd quan diem eho rang "quy djnh nham rang bupc trach nhiem ciia cac vien hgp danh ddi vdi cac nghTa vu tai san ciia doanh nghiep chua duge toan Ndi dung phap ly phii hgp vdi tinh chit chiu trach nhiem vo han cita vidn hop danh"^^ Nhu vay, frong mdi quan he giua cdng ty hgp danh vdi ngudi thir ba, thi cac frach nhiem cdng ly gay se cac vien hgp danh ciing ganh chiu Khi phan tich cu the, frach nhiem ciia tmg vign hpp danh duge xae lap va thd hien qua mgt sd ndi dung: Thit nhat, thai diem phdi sinh trdch nhiem lien dai cua thdnh vien hgp danh: Thdi digm chi xuat hien cdng ty hgp danh khdng du kha nang de ty toan hit cac nghTa vu tai chinh cho chu ng NghTa vu tra ng se Ihugc trach nhiem ciia toan bp cac vien hgp danh ma khdng loai trir vidn nao Thu hai, ih&i diem chdm dirt trdch nhiem lien doi cua thdnh vien hgp danh: LDN nam 2014 quy djnh: "frong thdi ban hai nam kl tir chim dirt tu each vign hgp danh theo quy djnh tai dilm a va diim c tai Khoan Dieu 180 LDN nam 2014 thi ngudi dd vin phai lign ddi chju trach nhiem bing tai san ciia minh doi vdi cac khoan ng ciia cdng ty da phat sinh trudc chim diit tu each vign"-^ Vi vay, vdi quy djnh ciia phap Mat Viet Nam hien thi chi sau thdi han hai nam kl tir cham diit tu each v ien, frach nhiem lidn ddi ciia vien hgp danh mdi chinh thiic chim diit Thd ba, nhimg nghia vu tdi sdn cua cdng ty hgp danh md ed thi xdc dinh trdch nhiem lien d&i eua cdc thdnh vien hop danh Trong mdi quan he giira cdng ty hgp danh vdi chu ng thi cdng ty chinh la ng, cdn cac vidn hgp danh deu cd trach nhiem nhu ngudi bao lanh lien ddi cita cdng ty Vi vay, ddi ng, chii ng frudc phai ddi cdng ty hgp danh Neu cdng ty khdng cdn kha nang toan thi chii ng mdi cd quyen yeu cau cac vien hgp danh phai toan sd ng cdn lai Theo dd, mdt sd khoan ng ma chu ng cd the ddi cac vign hgp danh phai thyc hien: Cdc khodn ng cua cdng ty hgp danh daphdt sinh tru&c thdnh vien hgp danh Iham gia cdng ty; Cdc khodn ng eua cdng ty hgp danh phat sinh thdnh vien hgp danh dang Idm viec tgi cdng ty; va cdc khodn ng ciia cdng ty hop danh phat sinh sau thdnh vien hap danh r&i khdi cdng ty Ve cdc khodn ng cua cdng ty hgp danh daphdt sinh tru&c thdnh vien hgp danh tham gia cdng ly: Tai Diic, phap Mat quy djnh: "ddi vdi ca cdng ty hop danh va cdng ty hop vdn don gian, vien mdi gia nhap cdng ty ciing phai chju trach nhiem vl cac khoan ng ciia cdng ty da phat sinh"^'' Tai VietNam, quy djnh tai Khoan Dilu 181 ciia LDN nam 2014, ddi vdi cdng ty hpp danh cd vidn hgp danh mdi tham gia thi vign hgp danh mdi nay, cung se phai lign ddi chju frach nhiem vd han bing toan bp tai san cua minh ddi vdi cac khoan ngva nghTa vu tai san khac eiia edng ty, frir phi vien hgp danh mdi cd thda thuan vdi cac vien hpp danh cu each,v,Tap chi ^' Ng6 Huy Cuong (2012), Phdp ludi gidi quyet tranh chdp ndi bg cong ty: nhdn thirc thuc(/trgng Nha nuoc va phap luat, s6 11 (295)/2012, U.SO -51 ^ ^, ^ Nguyin Viet Ty (chu bien 2011), Gido trinh Luat Thuang mgi, Trudng Dai hoc Luat Ha Npi, Nxb Cong an nhan dan, ""'•• n, tr,424 ^ Khoan 5, Dilu 180 cua Luat doanh tiahiep nam 20 i •'Friedrich Fubler, Jurgen Simon (1992), Mdy vdn diphdp lugt kinh te Cong hoa Lien bang Dire, sdd, tr J5 o lfM!|.|ji]y!ijiijirr> Tdm lai, neu vien hgp danh mdi tham gia vao cdng ty hgp danh ma khong cd su thda thuan vdi cac vidn hgp danh cu vg cac nghTa vu tai chinh phat sinh trudc vien hgp danh mdi gia nhap hoac khdng thdng bao cho cac chii ng vl frach nhiem tai chinh ciia hp thi ve nguyen tac, vidn hgp danh mdi cung phai lign ddi chiu trach nhiem ciing cac vidn hgp danh cu vg cac khoan ng da cd tir trudc ciia cdng ty hgp danh Vi cdc khodn ng eua cdng ty hgp danh phdi sinh thdnh vien hgp danh dang lam viic tgi cdng ty: Duong nhidn, dang lam viec, tat ca cac vidn hgp danh diu se phai lien ddi va chju frach nhiem vd ban vl cac nghTa vu tai chinh Trach nhiem khdng loai trir ddi vdi bat eir vien hgp danh nao LDN nam 2014 quy dinh: "Thanh vign hgp danh phai chju frach nhiem bang toan bp tai san ciia minh vl cac nghia vu ciia cong ty"; va "lien ddi chju frach nhiem toan bet sd ng cdn lai cita cdng ty ndu tai san ciia cdng ty khdng dii dg trang frai sd ng cua cdng ty"^^ Ve cdc khodn ng eiia cdng ty hgp danh phat sinh sau thdnh vien hgp danh r&i khdi cdng ly; Can cir Khoan Dilu 180 LDN nam 2014 thdi ban hai nam, vidn hgp danh nit lui van phai lign ddi va chiu trach nhiem vd ban ddi vdi cac khoan ng cua cdng ty hgp danh phat sinh trudc cham dirt tu each vien Ngoai ra, van dg ve dang ky thay ddi vien hgp danh cdn phai tidn hanh theo cac quy djnh tai Didu 42 ciia Nghj djnh 78/2015/ND-CP vl dang ky doanh nghiep Tdm lai, tracb nhiem vd ban va lien ddi ciia vign hgp danh duge xac lap tir hg trd thanh vign hgp danh eho den cham diit M each vign hgp danh va keo dai mpt khoang thdi ban nhat djnh Chi sau thdi ban kdt thiic, vidn hgp danh mdi chinh thiic cham diit nghTa vu ciia hp ddi vdi cdng ty hgp danh Ddi vdi cac vign gdp vdn, nguygn tac phap djnh, cac vien gdp vdn chi phai chju trach nhiem hiru ban vl tai san tai cdng ty hgp danh Cho dii quan he giira cdng ty hgp danh vdi nhimg ngudi thii ba cd phat sinh cac frach nhiem tai chinh thudc vd cdng ty thi cac chii ng cung khdng co quydn ddi cac vidn gdp vdn phai fra ng vugt qua sd vdn gdp ciia hp frong bat ky trucmg hgp Kiln nghi nhkm hoan thien phap luat ve cong ty hffp danh _ , , Hidn nay, cd quan dilm cho ring, "su phat frien ciia nin kmh td thj trudng d Vigt Nam ddi hdi phai ed mdt khung phap Mat kinh tl hoan chinh, pliap Mat vl doanh nghiep cd vai trd quan trgng"^^ Dilu ddi hdi he thdng phap Mat tai Viet Nam phai khdng ngimg hoan thien va xay dyng theo hudng tign tiln, hien dai Tir dd, chung tdi cho ring, dl loai hinh edng ty hgp danh ed the phat triin tot hon tai Viet Nam thi can xem xet giai phap sau: Nghien ciru cho thiy, khac vdi quy dinh eiia Viet Nam, hien nay, phap Mat ciia hiu hit cac qudc gia trdn thd gidi quy djnh ve loai hinh cdng ty hgp danh deu theo hudng cdng ty chi cd nhit mpt loai vien la vien hgp danh Neu cd su tham gia cua ca vidn gdp vdn thi duge coi day la loai hinh cdng ty hgp danh hiiu han (cdng ty hgp vdn don gian) Vi vay, theo chiing tdi, thdi gian tdi siia ddi, bd sung LDN nam 2014, rat can thiet phai xay dyng them chd djnh phap Mat vl lo^i hinh cdng ty hgp danh h&u ban Theo do, phai chuygn nhirng quy djnh ve loai hinh vien gdp vdn che dinh phap Mat cdng ty hgp danh hien sang che dinh phap Mat cua cdng ty hgp danh hiM han Cdng ty hgp danh chi cd nhat loai hinh vien la vien hgp danh va phai cd tii hai vign trd Ign Cdn cdng ty hgp danh hiru han se phai cd it nhat mdt vien nhan vdn (thanh vign hop danh) va mdt vidn gdp vdn Viec quy djnh giiip cho xae dinh ro rang hinh thirc phap ly ciia ca hai loai hinh cdng ty va lam cho vide chuyen ddi hinh thiic cdng ty giira chiing frd ndn thuan tien, don gian va de dang Ddng thdi, qua cdn gdp phan lam don gian hda cac mdi quan he ciia cdng ty hop danh va nhd dd, co thg gdp phan lam han che phat sinh sy xung dot cdng ty tign hanh cac hoat ddng kinh doanh Mat khac, cac quy dinh vg cdng ty hgp danh ndi rieng cung nhu cua he thdng phap Mat doanh nghiep tai Viet Nam ndi chung, mdi thuc sy hoan thien va phii hgp vdi phap Mat ciia nhieu qudc gia tren thi gidi./ ^5 Diem b Khoan Dieu 172 va dilm d Khoan Dilu 176, Luat doanh nghigp nam 2014 '^ Truimg £>ai hoc Luat Ha'[