gov.vn/ct/tintuc/Lists/Nghin%20cu%20trao%20i/ViewJDetail.aspx?ItemID=4 390: “BLDS Phap hien khong co dinh nghTa ve tai san nhung du an cai each hien nay di xuat dua ra dinh nghia ve tai
Trang 1MAP1 HBT VE TAD SAN,
Trang 2TRUONG DAI HOC LUAT TP HO CHI MINH
GIAO TRINH
(Tai ban co sua ctoi, bo suns)
TP H6 CHf MINH
THU VIgN
NIIA XUAT BAN HONG DUO
Trang 3LOT NOI DAU
Nhdm co du tai lieu phuc vu cho viec nghien ciiu, giang day
A
cua giao vien va viec hoc tap cua hoc vien, gop phan vao viec nangcao chat lugng dao tao va cai tien phuong phap giang day doi vaichuang trinh dao tao Cu nhan luat tai Truong Dai hoc Luat TP
ke theo phap luat, thanh toan nghTa vutai san va phan chia di san
Giao trinh Phap luat ve tai san, quyen sa him va thira ke co
TRirdNG DAI HOC LUAT TP.HCM
Trang 4BO Gl AO DUC VA DAO TAO TRUONG DAI HOC LUATTHANH PHC) HO CHi MINH
GIAO TRINH & TAP o BAI GIANG
Dung cho chu’crng trinh dao tao cu* nhan dai hoc luat
Da phat hanh
Giao trinh
01 Bau cur trcng nha nirdc phap quyen (Dung cho ca sau DH)
02 Cong phap quoc te - Quyen 1
03 Cong phap quoc te - Quyen 2
04 Ky nang nghien cOu va lap luan
05 Ky thuat soan thao van ban
06 NhQng quy dinh chung ve luat dan sir
07 Luat Hinh sir Viet Nam - Phan chung
08 Luat Hinh sir Viet Nam - Phan cac toi pham - Quyen 1
09 Luat Hinh sir Viet Nam - Phan cac toi pham Quyen 2
10 Luat Hon nhan & gia dinh Viet Nam
11 Luat Oat dai
12 Luat Lao dong
13 Luat Thue
14 Luat Ngan hang
15 Luat So hull tri tue
16 LuatTo tung dan sir Viet Nam
17 LuatTo tung hanh chinh Viet Nam
18 LuatTo tung hinh str Viet Nam
19 Luat Hanh chinh Viet Nam
Tap bai giang
01 Dai cuong van hoa Viet Nam
02 Giam dinh phap y
03 Logic hoc
04 Ly luan ve nha mroc
05 Ly luan ve phap luat
06 Lich sir van minh the gidi
07 Lich sir nha nirdc va phap luat Viet Nam
Sap phat hanh :
- GT Luat moi truong
20 Luat Hien phap Viet Nam
21 LuatThirong mai quoc te- Phan I
22 LuatThirong mai quoc te - Phan
23 Lich sir nha nirdc va phap luat the gidi
24 Lich sir nha nirdc va phap luat Viet Nam
25 Phap luat dai cirong
26 Phap luat ve hop dong va bdi thirong thiet
hai ngoai hop dong
27 Phap luat ve tai san, quyen so hufu tai san
va quyen thira ke
28 Phap luat ve thirong mai hang hoa va dich vu
29 Phap luat ve canh tranh va giai quyet tranh chap thirong mai
30 Phap luat ve chu the kinh doanh 31.Tam ly hoc dai cirong
32 Toi pham hoc 33.Tirphap quoc te
34 Xa hoi hoc dai cirong
08 Lich sir nha nirdc va phap luat the gidi
09 Phap luat ve cong chdng luat sir
10 Phap luat thanh tra, khieu nai va to cao
11 Tin hoc dai cirong MOS WORD
12 Tam ly hoc quan ly
• - - - - 1 — — - -
Trang 5Chu bien: PGS.TS Le Minh Hung
Bien soan
Chu*o*ng 1 Tai san, chicm huu tai san
PGS.TS Le Minh Hung
Chuang 2 Khai quat quyen so* huu tai san
PGS.TS Le Minh Hung (cac muc 1, 2, 4)
PGS.TS Do Van Dai (muc 3)ThS Nguyen Nhat Thanh (muc 5)
Chinmg 3 Cac quyen khac doi voi tai san
TS Nguyen Ho Bich Hang
CN Nguyen Ngoc Hong Phuong
Chuong 4 Bao ve quyen so* hiru, quyen khac doi voi tai san
%
bang Luat dan su*
PGS.TS Le Minh Hung (cac muc 1, 2)ThS Le Thi Hong Van (muc 3)
Chinmg 5 Nhumg van de chung ve quyen thira ke
TS Nguyen Xuan Quang
Chinmg 6 Thira ke theo di chuc
PGS.TS Le Minh Hung
Chinmg 7 Thira ke theo phap luat
ThS GVC Ch6 My Phuong Dai’
Chinmg 8 Thanh toan nghia vu tai san va phan chia di san
PGS.TS Le Minh Hung (cac muc 1, 3)
CN Nguyen Ngoc Hong Phuong (muc 2)
Trang 6Thu tu, y kien dong gop xin duoc gui toi: Phong Dao tao,Truong Dai hoc Luat Thanh pho Ho Chi Minh, So 2, Nguyen TatThanh, Quan 4, TP Ho Chi Minh; Dien thoai: 028.39400.723 -028.37266.333.
TRtfdNG DAI HOC LUAT TP.HCM
Trang 7MUC• •LUC
Chuang 1 TAI SAN, CHIEM HUU TAI SAN 11
I TAI SAN 11
1.1 Khai niem tai san 11
A 1.2 Dinh dang cua tai san (cac hinh thuc ton tai cua tai san) 30
1.3 Phan loai tai san va phan loai vat 58
2 CHIEM HUV 100
2.1 Khai niem, dac diem cua chiem him 103
2.2 Hieu luc cua chiem hiru Ill Ar r 2.3 Xac lap quyen sa him doi vai tai san chiem him 119
2.4 Bao ve chiem him 122
Chuang 2 QUYEN SG HUU TAI SAN 129
1 KHAI QUAT VE QUYEN SO HLfU TAl SAN 130
A A 1.1 Khainiem ve sa hiru, quan he sa him va quyen sa hiru tai san 130
_ A 1.2 Dac tnmgcua quyen sa him tai san 136
r a 1.3 Nguyen tac xac lap, thirc hien quyen sa him 146
• * ' * 1.4 Thai diem xac lap quyen sa him, thai diem chiu rui ro r doi vai tai san 149
2 NQIDUNG QUYEN S(3 HUU 161
2.1 Quyen chiem him 164
2.2 Quyen sticking 169
2.3 Quyen dinh doat 172
3 HINH THtTC SC! FIUU 184
3.1 Stihmirieng 185
3.2 StihtiLi chung 187 4
Trang 83.3 Sa huu toan dan 203
4 gk 3 i han quyen so huu 2064.1 NghTa vu cua chu sa hiru trong tnrang hap xay ra tinh
the cap thiet 2074.2 NghTa vu ciia chu sa hiru trong viec baa ve moi tnrang 2104.3 NghTa vu cua chu sa hiru trongviec ton trong, bao dam
trat tir an toan xa hoi 2164.4 NghTa vu ton trong quy tac xay dung 2184.5 NghTa vu ton trong ranh giai givra cac bat dong san lien
ke 222
f r
4.6 NghTa vu ton trong moc giai ngan each giiracac bat
* *dong san lien ke 2324.7 NghTa vu bao dam an toan doi vai cong trinh xay
* M
dung lien ke 2354.8 Han che quyen tr6 ciia 239
5 CAN CU- XAC LAP, CAN CLT CHAM DUY QUYEN
SO HUU 2415.1 Khai niem ve can cii xac lap, cham dirt quyen sa him 2415.2 Can cu xac lap quyen sa him 243
F X
5.3 Can cu cham dirt quyen sa him 266
Chuang 3 QUYEN KHAC DOI VOI TAI SAN 277
1 KHAI QU AT VE QUYEN KHAC DOI Vdl TAI SAN 278
_ X F
1.1 Khai niem quyen kliac doi vai tai san 2781.2 Dac diem cua quyen khac doi vai tai san 2811.3 Cac nguyen tac xac lap, thuc hien quyen khac ddi vai
tai san 284
Trang 92 CAC LOAI QUYEN KHAC DOI V(5l TAI SAN 290
2.1 Quyen doi vai bat dong san lien ke 290
2.2 Quyen hirung dung 307
2.3 Quyen be mat 326
Clnro ’ ng 4 BAO VE QUYEN Sd HUV, QUYEN KHAC DOI VOT TAI SAN BANG LUAT DAN SV 338
1 KHAINIEM, DAC DIEM CUA BIEN PHAP BAO VE QUYEN SCS HUU, QUYEN KHAC DOI VOl TAI SAN BANG LUAT DAN SV 338
% M 1.1 Khai niem bien phap bao ve quyen sahun, quyen khac doi voi tai san bang Luat dan su 338
1.2 Dac diem cua bien phap bao ve quyen sahun, quyen khac doi voi bang Luat dan sur 340
2 BIENPHAP TV BAO VE QUYEN SO HUV, QUYEN KHAC DOI Vdl TAI SAN 343
2.1 Khai niem bien phap tu bao ve quyen so hihi, quyen khac doi vai tai san 343
2.2 Chu the, dieu kien vapham vi (giai han) cua bien phap tir bao ve quyen sa hiru, quyen khac doi vai tai san 347
2.4 Cac phirong thurc tu bao ve quyen sa huu, quyen khac z doi vai tai san 353
3 BIEN PHAP YEU CAU TOA AN, CO QUAN NHA NUUC CO THAM QUYEN BAO VE QUYEN SO HUU, QUYEN KHAC DOI vOl TAI SAN 359
3.1 Doi lai tai san 360
3.2 Yeu cau cham duthanh vi can tra trai phap luat doi vai vice thuc hien quyen sahihi, quyen khac doi vai tai san 379
6
Trang 103.3 Doi boi thirong thiet hai 384
Chuvng 5 NHUNG VAN DE CHUNG VE QUYEN THUA KE 392
1 KHAl NIEM VE THLTA KE, QUYEN THUA KE VA NHUNG NGUYEN TAC CHUNG VE THUA KE 392
1.1 Khai niem ve thira ke, quyen th£ra ke 392
1.2 Nhung nguyen tac chung ve thua ke 399
2 QUY DINH CHUNG VE QUYEN THlTA KE : 408
2.1 Nguai thua ke 408
2.2 Thai diem ma thua ke 409
2.3 Di san thua ke 412
2.4 Nguai quan ly di santhua ke 417
2.5 Nhung nguai co quyen thua ke tai san cua nhau nhung chet cung thai diem 419
2.6 Nguai khong c6 quyen huang di san 420
2.7 Thai hieu thua ke 423
Chuong 6 THlTA KE THEO DI CHUC 432
1 KHAI QUAT VE DI CHUC, THlTA KE THEO DI CHUC 432
1.1 Khai quat ve di chuc 432
% r 1.2 Khai quat ve thua ke theo di chuc 439
2 CAC DIEU KEEN DE DI CHUC CO HIEU LUC 443
2.1 Nguai lap di chuc phai du nang luc d6 lap di chuc 443
2.2 Nguai lap di chuc phai hoantoan tu nguyen, minh mln va sang suot 455
2.3 Noi dung cua di chuc khong vi pham dieu cim cua luat v& khong trai dao due xa hoi 457
Trang 112.4 Hinli tliiic cua di chuc dung quy dinh cua luat 466
3 HIEU LtfC CUA DI CHUC, DI CHUC VO HIEU VA DI CHUC THATHIEU 490
3.1 Hieu lire cua di chuc 490
F 3.2 Di chuc vd hieu va di chuc that hieu 494
4 SUA DOI, BO SUNG, THAY THE, HUY BO DI CHUC; CONG BO, GUI GIU* VA GIAITHICH DI CHUC 502
4.1 Sua doi di chuc 502
4.2 Bo sung di chuc 503
4.3 Thay the di chuc 503
4.4 Huy bo di chuc 505
F 4.5 Gui giu di chuc, cong bo di chuc, giai thich di chuc 507
5 CAC QUYDINH KHAC VE THUA KE THEO DI CHUC 511
F 5.1 Thua ke khong phu thuoc noi dung di chuc 511
5.2 Di san dung vao viec tho cung 518
5.3 Di tang 527
Chinrng 7 THUA KE THEO PHAP LUAT 534
1 KHAINIEM THUA KE THEO PHAP LUAT VA NT-IUNG TRUONG HOP CHIA THUA KE THEO PHAP LUAT 534
1.1 Khai niem thua ke theo phap luat 534
1.2 Nhirng tnrvng hap chia thua ke theo phap luat 538
2 NGlfdl THUA KE THEO PHAP LUAT 549
F F 2.1 Dien thua ke va hang thua ke 549
2.2 Y nghTa cua viec phan dinh hang thua ke 559 8
Trang 122.3 Moi quan he giua nguoi de lai thua ke va nhung nguoi
trong dien thua ke 559
2.4 Hang thua ke thu hai 584
2.5 Hang thua k6 thu ba 588
3.THLTAKETHE VI 590
3.1 Khai niem thua k£ thS vi 590
3.2 Nhung nguoi thua k6 th6 vi 595
3.3 Nhung diem luu y khi giai quyet thua kd th£ vi 597
Chuang 8 THANH TOAN NGHIA VU TAI SAN, PHAN CHIA DI SAN 601
1 HOP MAT NHUNG NGVOl THUA KE, XAC DINH DI SAN THUA KE 601
1.1 Hop mat nhung nguoi thua k£ 601
1.2 Xac dinh di san 604
2 THANH TOAN NGHIA VU TAI SAN VA CHI PHI THUA KE 608
2.1 Khai niem, nguyen t£c thuc hien viec thanh toan nghia vu tai san, chi phi thua k6 608
2.2 Can cu thanh toan nghia vu tai san, chi phi thua k£ va cac buoc thuc hien 612
2.3 Chu the thanh toan nghia vu tai san va chi phi thua kS 614
2.4 Thu tu uu tien thanh toan va noi dung cua viec thanh todn 616
3 PHAN CHIA DI SAN i 629
3.1 Nguyen tac phan chia di san 629
3.2 Thu tuc phan chia di san 6^9 * 3.3 Cac can cu de phan chia di san 64?
Trang 133.4 Cac hinli tliuc phan chia di san 654
3.5 Han che phan chia di san : 657
Danh muc• • tai lieu tham khao 662
Trang 14Chuong 1 TAI SAN, CHIEM HU*U TAI SAN
Trong qua trinh sinh ton va phat trien, con nguoi luonhuong toi viec tao ra ngay cang nhieu cua cai vat chat de nuoisong ban than, qua do cung la de lam giau cho minh va cho xahoi Tai san, che do so hmi va quyen so huu tai san luon la mot
cho den tan ngay nay, viec dinh danh tai san luon la van de phap
ly duoc cac luat gia quan tarn
1 TAI SAN
1.1 Khai niem tai san
1.1.1 Dinh nghia tai san
Nhin tu g6c do kinh te-xa hoi, tai san la yeu to co y nghia
Trang 15xudt hoac tieu ditng”\ Trong cac tu dien Han-Viet, tu “tai san”
dugc ghep boi hai tu tai ” va “san “Tai ” la ti6n bac, cua cai vat
chat co gia tri kinh te “San ” la sir sinh s6i, san sinh ma u trongtruong hop cu the nay la su sinh ra cac Igi ich.1 2 Do do, co the hieu
tai san la tien bac, cua cai, loi ich vat chat cd gid tri kinh te va co
khd nang sinh lai.
Duoi goc dp kinh te - phap ly, theo nghTa hep, tai san Id doi
tuang cua quyen so hint, gom cac tai nguyen da duac con ngicai khaiphdt, cac sanpham do con nguoi lam ra hoac cac lai ich khac
co gid tri kinh te va gid tri sir dung ma con nguoi co the huang
thu de thda man cac nhu cau vat chat, tinh than ciia minh.
Dinh nghTa nay xuat phat tu nguon goc hinh thanh va tinhchat kinh te - xa hoi - phap ly cua tai san Xet ve nguon goc, taisan thuong dugc hinh thanh tu cac loai tai nguyen (tai nguyen
thien nhien: dat dai, bau troi, rung, bien ) va san vat san cd (tai
nguyen tu nhien tren bau troi, trong rung, duoi long dat, duoi
1 Nguyen Nhu Y (CB),Dai ticdien tieng Viet,Nxb VH-TT, Ha Noi, nam 1999,
tr 1483.
2 Dao Duy Anh, Han - Vi^t Tic dien, (Phan Bpi Chau hipu dinh), Nxb VH-TT,
Ha Npi, tai ban nam 2005, tr 665, 696 va 697.
12
Trang 16bien ) ma con nguoi bo c6ng de tim kiem, thu luom va khaithac duoc; san pham nhan tao do sue lao dong con nguoi tao ra
giong cay trong ) Co mot vai loi ich vat chat khac khong phai
la vat co san tu nhien, cung chang phai san pham xa hoi do nhantao (lao dong cua con nguoi che tac ra), ma sinh ra tu chinh banthan co the con nguoi,3 cung co the duoc coi la tai san, neu dap
ung duoc cac tinh chat co ban cua tai san Vi du: toe, cac chat
* z
thai c6 the tai che
Trong phap luat thuc dinh, Dieu 105 Bo luat Dan su cua VietNam nam 2015 (BLDS nam 2015) da quy dinh ve khai mem tai
z
san nhu sau: “Tai san la vat, tien, gidy ter cd gid vd quyen tai san
Co the n6i, day la mot dinh nghTa thu vi va kha rieng cua BLDSViet Nam So voi quy dinh cua cac BLDS truoc day4, thi quy dinh
z %
nay c6 tien bo hon ve phuong phap dinh nghia (duoi dang mo tachu khong phai liet ke) va noi ro cac dinh dang cua tai san la “vat”,
“quyen tai san”, “tien va giay to c6 gia”
3 Ngay nay van con nhieu tranh cai chua nga ngu v6 cac “chat lieu ” tu ban than con nguoi co phai la tai san dan s\r hay khong: da, mau, tinh trung, trung, te bao goc, bp phan co the nguoi (tim, than, giac mac ).
4 Dieu 172 BLDS nam 1995 quy dinh ""Tai san bao gom vat cd thirc, tien, gidy
tor tri gid diarc bang tien vd cac quyen tai san' 1 Dieu 163 BLDS nam 2005 co sua doi, bo sung ve each xac dinh cac d^ng tai san, nhung co ban each ti€p can khong khac so voi BLDS nam 1995 - dinh nghTa kieu liet ke “ Tai san bao gom v?t, tien,gidy tor co gid va cac quyen tai san”
Trang 17Nhieu tac gia cho rang, khai niem tai san la mot khai niemrat kho dinh hinh vi day la “khai niem phuc tap”5, “mot khai niemdong”6 nen rat kho co ai dura ra duac mot dinh nghTa day du, toandien ve “tai san” Do la cau hoi ma khong ai tra Idi duoc each daydii va thuyet phuc.7
Trong phap luat cua cac nude, rat hiem cd quy dinh true tiep
ve dinh nghTa tai san Ngay ca Bo luat Dan su cua Phap, mot trongnhung hinh mau cua BLDS cua nhieu quoc gia tren the gidi, cung
Fkhong true tiep dua ra khai niem tai san la gi, mac du trong mot
du an gan day khi sua doi BLDS Phap, cac hoc gia cd de xuat duakhai niem tai san vao trong BLDS sua doi.8 Tuy vay, cd mot vai
> f % *
BLDS cua cac nude cd de cap den dinh nghia ve tai san, changhan Dieu 654 BLDS cua bang California (Hoa Ky) dinh nghia:
" Trong Bo luat nay, vat ma cd the scr him duac goi la tai san".
5 Stephen R Munzer, A Theory Of Property, Cambridge University Press, New York, 1990, tr 16.
6 Ng6 Huy Cucmg, “Nhung bat cap ve khai niem tai san, phan loai tai san cua
Bo luat dan su 2005 va dinh huong cai each” , Tap chi Nghien ciru lap phap, so 11/2009, tr.23.
7 John G Sprankling, Understanding Property Law, LexisNexis Group, San Francisco, 1999, tr 1-2.
8 Xem them: Nha Phap luat Viet - Phap, “ Mot so kinh nghiem cua phap luat Cong hoa Phap lien quan den cau true B q luat dan su, tai san va quyen so huu”, trich tren Cong Thong tin di?n tit cua B q T ic phap, d/c: http://moj gov.vn/ct/tintuc/Lists/Nghin%20cu%20trao%20i/ViewJDetail.aspx?ItemID=4 390: “BLDS Phap hien khong co dinh nghTa ve tai san nhung du an cai each hien nay di xuat dua ra dinh nghia ve tai san nhu sau: “ Taz san la vat him hinh
hoac vd hinh duac sa huu hoac la quyen doi vat hoqc quyen doi nhan Phap luat Phap khong co khai ni?m tai san do ma chi co cac khai ni?m nhu tai san hinh thdnh trong tuang lai, tai san vd hinh".
14
Trang 18Theo Dieu 899 BLDS cua Quebec (Canada): “Tai san, hoac him
hinh hoac vd hinh, dugc chia thdnh bat dong san vd dong san”.
Dieu 99 BLDS va Thuong mai Thai Lan quy dinh: “Tai san bao
gom nhicng vat ciing nhic cac doi tuang khong cu the, cd the co
te cua mot ca nhan, gia dinh, dong hp hay phap nhan, dupe taodung nen do qua trinh lao dong, san xuat kinh doanh cua mot ca
XXX
nhan tu khi sinh ra den khi chet, hay suot qua trinh xay dung vaphat trien cua gia dinh, dong ho hay phap nhan, tu khi ra doi choden khi chain dut San nghiep hay gia tai la tat ca tai san cua mot
ca nhan hay to chuc, bao gom cac tich san (so duong cua tai san
ma chu the co dupe nhu cac tai san dang nam trong tay, cac mon
no ma nguoi khac vay muon ) va tieu san (so am cua tai san, baogom cac mon no ma chu the vay tu nguoi khac, cac nghia vu tai
15
Trang 19San nghiep khong co dinh ma luon thay doi do khanang tiepnhancac taisan va nonan moi San nghiep tang len nha vao nhieunguon thu nhap, nhukhoan lai tuc co dirge tir kinh doanh, tai san
do dirge thua ke, dirge hirang hoa Igi, Igi tuc hay dugc tang cho
San nghiep mat di do nhieu nguyen nhan khac nhau nhu thua
Id, chi tieu Ianhan khanang thu nhap, tai hpa nhu hoa hoan, dongdat, cuop, dich benh doi vai gia sue, gia cam, hoac cac khoan ng
do bi thua Id trong lam an, do gay thiet hai va phai boi thuang chongucri khac, cung nhu cac nghia vu tai chinh doi vai gia dinh Khi san nghiep chi con tieu san, thi chu the bi xem la pha san.Nhung san nghiep khong con khoan tai san nao, no cung khongmat di ma co kha nang tai tao Cac dac diem nay lam cho sannghiep khac vai mot tai san cu the Khac vai san nghiep, tai sanbao gdm cac Igi ich vat chat xac dinh dugc, thuang la hien huu,khong bao gdm ca cac mon ng va khong the tai tao nhu ban daukhi no bi tieu huy, neu tai tao lai nhu ban dau thi do chi co the la
mot tai san moi Neu so sanh, thi co the vi san nghiep nhu edi tui
dung tien, con tai san nhu tien co trong tui So tien trong tui (tai
Trang 20neu chu tai san dung la vat bao dam khong chiu tra ng, con sannghiep dugc coi nhu la su bao dam nha uy tin cua chu nhan sannghiep do (bao lanh bang toan bo hoac mot phan san nghiep) chukhong vi mot tai san cu the, vi chu ng co the doi ng khi san nghiepdugc tai tao neu san nghiep hien tai khong cdn cac tich san de tra
ng Mot diem giong nhau nua la tai san va san nghiep deu co the
•» * r
dugc chuyen giao thong qua cac giao dich dan su, de lai thua ke,sap nhap, hgp nhat cua cac chu nhan cua san nghiep hay chu nhancua tai san
Khai niem tai san cung khac voi khai niem hang hoa Hanghoa la nhung san vat de kinh doanh, mua ban noi chung.9 Ducrigoc do kinh te - chinh tri, hang hoa dugc hieu la cac Igi ich vat
r * * r e
chat hoac nhung san pham do lao dong - san xuat cua con nguaitao ra, co gia tri, dugc dua vao luu thong tren thi truang de giaodich mua ban, chuyen nhugng nham muc dich thu Igi Nhu vay,hau het cac tai san dugc dua vao luu thong, tra thanh doi tugnggiao dich trong thi truang, dua tren quy luat cung cau, quy luat giatri, the hienbangphuang thuchang - tien thi taisan do tra thanhhang hoa Nhung co nhieu loai tai san khong the tra thanh hanghoa, vi thuoc loai khong dugc phep luu thong trong giao luu dan
r
su, nhu cac loai tai san bi cam luu thong (vi du vu khi, cac loaidong thuc vat quy hiem can bao ton va bi cdm giao dich mua ban,tham chi dat dai cung la tai san nhung khong phai la hang hoa
9 Nguyen Nhu Y, E>(h lie ctien Heng Viqt, Nxb Van hoa-Thong tin, Ha Noi, nam
1998, tr 777.
Trang 21trong boi canh a Viet Nam hiennay) Cung co nhieu loai hang h6a
la doi tuOTig cua cac giao dich tren thi truang, nhung cung khongcoi la tai san, chang han sue lao dong hoac cac dich vu
Nhu vay, hang hoa khac co ban vai tai san a cho hang hoaluon la nhung lai ich dugc chuyen nhuong tu do tren thi truangnham muc dich loi nhuan, con tai san thi khong phai luc nao cung
w *
co the dua vao luu thong tren thi truang Hang hoa co the la mot
do vat, mot san pham cua cong nghiep, tieu thu cong nghiep hay
la tai san, nhung khong the la hang hoa nhu: dat dai, tai nguyenquoc gia
1.1.2 Cac dac trirng cua tai san trong Luat dan sir
Khai niem taisantrong Luat dan su co nhung dac trung khac
r r
biet so vai khai niem vat chat trong triet hoc hay khai niem hanghoa trong kinh te-chinh tri hoc hoac khai niem do vat trong daisong xahoi Mac duBLDS Viet Namda co dinh nghTa tai san nhu
vua neu tren, nhung dinh nghTa nay van chua du can cu de nhandien dugc cai gi la tai san, va cai gi thi khong phai tai san, dongthai cung chua xac dinh ro pham vi ap dung cua khai niem tai san.Chifrig han, chung ta se gap nhieukhd khan khi su dung dinh nghTa18
Trang 22nay de xac dinh mot thu gi do, nhu tinh trung cua nguoi, trinh tiet
gia tri lao dong bo ra de tim kiem hay tao ra tai san, von ban dau
va yeu to cong dung cua tai san cung nhu nhu cau cua con nguoidoi voi tai san co y nghia quyet dinh gia tri kinh te cua tai san Conhung loai tai san la tai nguyen co san thi gia tri cua tai san la suket tinh chu yeu boi gia tri hao phi sue lao dong di khai thac (thanda), quan ly, cai tao, boi bo (dat dai) hoac gia cong, che bien (dau,vang, kim loai ) Tuy vay, gia tri cua tai san thuc chat chinh lagia tri kinh te - xa hoi cua ban than tai san, vi no le tliuoc vao su
Trang 23can thiet va su danh gia cua moi che do xa hoi nhat dinh Gia tricua tai san, vi tlie co the thay doi theo quan niem cua con nguai
va tlieo then gian Gia tri cua tai san la tai nguyen co san con phuthupc vao muc dp “quy hiem” cua tai nguyen co san do
« 9 9
Day la nhung thu khong the san xuat, che tao, tai tao ra mot caikhac nhu chinh no, va chiing chi la duy nhat, khong the thay thedupe, nen khong the dinh gia hay quy doi dupe thanh tien bac Do
do, khong co phap luat nuac nao tren the giai xem day la tai san.Viec chuyen giao neu co, cung dupe xem nhu la ho trp nhan dao,hien tang, chu khong quy doi ra theo gia tri thi tnrang dupe Neuphap luat thua nhan viec mua ban ban than nguai (tre em, phunu ), mua ban mang song cua con nguai, te bao mau nguai, hay
bp phan cathe nguai se gay ra su hon loan trattu xa hpi, tham chitao• • • • thanh tham hoa nhan dao cua nhan loai
Thu hai, tai san phai cd gid tri sir dung. Suy cho cung xet
ve mat xa hoi, tai san phai phuc vu cho mot nhu cau nao do cua
con nguai, tuc phai co cong dung nhat dinh nao do: sinh hoat,ticu dung, san xuat, kinh doanh Gia tri su dung cua tai san dupequySt dinh bai nhung thupc tinh tu nhien va nhung thupc tinh macon nguai hoat dong tao ra cho no Cong dung cua tai san cung
th£ hien qua su can thiet cua tai san doi vai viec thoa man cac
20
Trang 24nhu cau khac nhau cua con ngubi Vi du: quan ao de che than valam dep; nha de b, xe co de di lai; dien thoai de lien lac; dat decanh tac va sinh song; vang hay bac la de lam vat trang sue hay
la cua de danh; cung nd de san ban hay giet chet ke thu Nhung
do vat khi khong con gia tri su dung hay khi con ngubi cho rang
no khong con gia tri de su dung duoc nua, thi no khong duoc coi
la tai san Vi du: nhung san pham het gia tri su dung, duoc dua
ra bai rac thi co the khong con duoc coi la tai san nua Di nhien,gia tri su dung cua tai san la mot yeu to dong va de thay doi vbimot• • tai san cu the
Khi loai ngubi phat minh ra nhieu cong dung cua do vat, thigia tri su dung cua no cang tang, nen gia tri cua tai san cung cang
F %
tang Nhung neu nhan loai phat hien ra cac dac tinh co hai cua dovat, co kha nang gay nguy hai cho tinh mang, sue khbe, su an toancho con ngubi thi do vat co the trb thanh mot vat vd ich va nguy
• *
hiem Cung tuy theo nhu cau cu the cua con ngubi ma mot vatduoc xem la co gia tri su dung hay khong Vi du: sbi, da hay corac la nhung thu ma thong thubng nhieu ngubi cho la khong cogia tri su dung, nhung sbi, da (doi vbi nha dia chdt hay nha xaydung), co (doi vbi ngubi chan nuoi), rac (dbi ngubi trbng trot haysan xuat phan bon) lai la nhung tai san co gia tri va co gia tri sudung Do do, dubi gbc do cua gia tri su dung, thi co, rac, sbi, da lanhung tai san
Nhu vay, cac vat trong dbi song ma khong huu ich cho xahpi, khong co gia tri su dung cho nhan loai, thi khong xem la tai
Trang 25san Vi du: rac thai hat nhan, cac loai sieu vi trung doc hai nguyhiem; rac, bao bi nhua hoac cac loai phe pham khong the tai che;cac loai thuc pham hay thuoc tan duoc het han sir dung, chua doc
to anil huongden tinh mang, suekhde con nguoi thi khong phai
la tai san, va can phai bj tieu huy theo quy dinh cua phap luat
Cung co the mot so loai tai san, mac du gia tri, gia tri su
w n ♦ f
dung hien huu cua nd cd the khong bang chi phi bo ra de cun lay
F
no, nhung doi khi nhan loai van buoc phai cuu van hoac khac phuc
vi yeu cau phat trien tu nhien ben vung cua moi truomg, hay debao ve cac gia tri xa hoi, van hoa truyen thong Vi du: dat canh tac
bi nhiem doc nang, chang han dioxin, can duoc khu doc; haynhung loai sinh vat quyhiem sap tuyet chung can duoc bao tdn
Thu ba, tai san phai Id nhung gi ma con ngucri cd the ctuac
chiem giu, kiem soat hoac xdc lap quyen lam chu Truoc het, taisan phai la nhung thu cd that, ton tai thuc te trong dori song cua
xa hoi loai ngucri (hoac chi it la “tai san ao” trong moi truomg
Trang 26giu, quan ly, kiem soat duoc Cam nam, kiem scat duoc co thebang nhieu each khac nhau, true tiep hay gian tiep boi con nguoi,bang cong cu tho so hay bang cac thiet bi dac biet, nhu dune connguoi kiem soat bang dien ke, may do buc xa
Tai san dune tao ra hay kiem dune la de phuc vu cho nhu
X * *
cau cua con nguoi, phai thuoc ve ai do nen kha nang co the camnam, quan ly, kiem soat, chiem huu duoc boi con nguoi la thuoctinh quantrong cua tai san Vi du: nunc mua, khong khi tren troi
la nhung vat co gia tri va co gia tri su dung, nhung khong phai latai san cua rieng ai Nhung neu nuoc mua duoc thu giu lai, khongkhi duoc loc, chiet xuat, lam lanh va duoc tru trong lo, binh, cacphuong tien luu giu khac, thi chung cung la tai san
la tai san dan su ma duoc coi la tai nguyen thuoc ve cac qudc giaxac dinh hoac la tai nguyen chung cua nhan loai
Co nhung tai san nhu vung ddt, vung troi, vung bi6n, tai
F * >
nguyen trong long dat, long bien, them luc dia la khach the cuaquyen so huu toan dan (o Viet Nam), la tai san thuoc so huu cua
Trang 27quoc gia dirge Nha nuoc xac lap quyen sor huu bang viec quy dinh
du hien tai khong co nguoi dang lam chu so huu, nhung co thS se
co ai do tro thanh chu so huu cua tai san do theo cac can cu xaclap quyen so huu do luat dinh, tuc nhung vat do da dugc congnhan la tai san va co kha nang chiem huu, kiem soat dugc Dieunay ly giai chu dat co quyen so huu doi voi cac san vat tren dat
A A
cua minh tmh theo chieu thang dung, nhung khong co nghia la ho
co quyen so huu doi voi muong thu, chim choc hay cac loai sinhvat baytren khong trung hay di ngang qua thua dat Viec xac dinh
Z z Z
tfah chat “co chu” cua tai san la rat quan trong, anh huong rat Ion
z z
den chfnh sach phap luat cua cac quoc gia trong viec xac lap quyen
so huu doi voi tai nguyen va quyen dugc bao ve quyen so hum cua
chu tai san trudc cac hanh vi chiem doat cua nguoi khac.10
10 Chang han, hien co mot so quoc gia san bat, sat hai ca voi myt each qua mire, nhungkhong ai co the nhan danh quyen so hiru de chong lai hanh vi nay, vi do khong phai la tai san cua cac chu the xac dinh Nguoi ta chi co the phan doi
24
Trang 28Thu tu, tai san phdi la nhung gi khong bi phdp luat loai trit ducri danh nghia tai san trong lieu thong dan sit Co nhieu nguonlai co gia tri, gia tri su dung, dugc con nguai kiem soat, cam nam,tham chi da dugc con nguai “lam chii” trong thuc te, nhung co thekhong dugc coi la tai san Co nhung Igi ich thuan tuymang gia tri
F
cac hoc gia hoan toan chap nhan
duoi cac thiet che quoc te ve bao ve moi tmong, da djmg sinhhgc Tuong tu, Theo Hiep uoc Khong gian (Outer Space Treaty) dugc Dai hoi dong Lien hiep quoc thong qua vao thang 12-1966 (co hieu luc ngay 10-10-1967) quy dinh: khong gian ngoai Trai dat la so huu chung (res communis); moi ca nhan thuoc quoc gia deu quyen tu do tham do va su dung khong gian ngoai hanh tinh dong thoi xac dinh cac nguyen tac ve khong cho phep tuyen bo chu quyen quoc gia tren khong gian nay Sau do, Hiep uoc ve Mat trang (Moon Treaty) nam 1979 (co hieu luc ngay 11-7-1984) tiep tuc khang dinh nguyen tac khong chiem Mat trang lam so huu rieng va Mat trang la di san chung cua nhan loai Du vay, khong phai quoc gia nao cung chap nhan cac nguyen tac neu tren cua LHQ Mgt so cuong quoc khong gian nhu My, Nga, Phap hay Trung Qu6c da khong phe chuan Hi?p uoc ve Mat trang nam 1979.
11 Jeremy Bentham, The Theory of Legislation, Oceana Publications, Inc 1975,
tr. 69: “ Property and law are born together, and die together Before laws were made there was no property; take away laws, and property ceases”. Tam dich:
“Tai san va phdp ludt sinh ra va chet di ciing nhau, tncac khi luat hinh thanh thi khong co tai san; sau khi xoa bo ludt thi tai san cung cham dirt ”
Trang 29Co mot so thu bi phap luat loai trir bao ho diroi danh nghiamot loai tai san cu the, thi chung khong phai la loai tai san d6.
w F
Chang han, phap luat so him tri tue khong bao ho cac doi tugng
%
nhu: “7m tire thai sic thuan tuy dira tin; Van ban quy pham phap
luat, van ban hdnh chinh, van ban khde thuoc linh vice tiephap vd
F
ban dich chinh thicc ciia van ban do; Quy trinh, he thong, phicang
F
phap hoat dong, khdi niem, nguyen ly, so lieu” khong thuoc pham
vi bao ho quyen tacgia;12 hoac: “7 Phat minh, ly thuyet khoa hoc,
phicang phap toan hoc; 2 Sa do, ke hoach, quy tac vd phicang
« F
phap de thicc hien cac hoat dong tri 6c, huan luyen vat nudi, thicc
hien trd chai, kinh doanh; chicang trinh may tinh; 3 Cdch thicc
trinh vi sinh; 7 Phicang phap phong ngica, chan dodn vd chica
benh cho ngicai vd dong vat” khong dirge bao ho voi danh nghia
sang che13
Trong mot so truong hop, tuy khong tuyen bo chinh thuc
bang cac dao luat, nhung luat Viet Nam cung loai trir mot so loai
9 5 ,
“Igi Ich” dircri danh nghia tai san, chang han quyen sic dung ddt
khong dirac coi la tai san hinh thdnh trong tirang lai 14 , hoac theo
!
12 Bieu 15 Luat Scr hiru tri tue nam 2005, sua doi nam 2009.
13 Dieu 59 Luat Scr hiru tri tue nam 2005, sua doi nam 2009.
14 Nghi dinh 1 1/2012/ND-CP ngay 22/02/2012 cua Chinh phu quy dinh: “ Tai
sdn hinh thdnh trong tircmg lai khong bao goni quyen sir dung daP (diem c,
Trang 30Ngan hangNha nunc Viet Nam, bitcoin va cac loai “tien ao” khackhong phai la tien, khong duoc thua nhan la tien tai Viet Nam.
M *
Viec thanh toan hang hoa, dich vu bang bitcoin, tien ao khac c6the bi xu phat hanh chinh theo quy dinh tai khoan 6 Dieu 27 Nghidinh 96/2014/ND-CP ve xu phat hanh chinh trong ITnh vuc tien te
va hoat dongnganhang.15 Sau ngay 01/01/2018, a Viet Nam, hanh
vi nay co thi bi xu ly hinh su theo quy dinh cua phap luat hinh
su.16 Ben canhdo, thuc tien xet xu aViet Nam cung xac dinh Giaychung nhan quyen su dung, quyen sa huu nha a, tai san gan lienvai dat hoac cac loai giay chung nhan dang ky tai san khac (6 to,
mo to, tau, thuyen ) khong phai la “giay to co gia”.17
15 Theo do, hanh vi phat hanh, cung ung, su dung cac phucmg tien thanh toan khong hop phap (bao gom ca bitcoin va cac loai tien ao tuong tu khac) se bi xu phat vi pham hanh chinh o muc phat tien tu 150 trieu den 200 trieu dong.
16 Hanh vi phat hanh, cung ung, su dung cac phuong tien thanh toan khong hop phap (bao gom ca bitcoin va cac loai tien ao tuomg tu khac) gay thiet hai cho nguoi khac ve tai san tu 100 - duoi 300 trieu dong, thi co the bi fruy cuu trach nhiem hinh su theo quy dinh tai diem h khoan 1 Dieu 206 Bo luat hinh su nam
2015, sua doi nam 2017: bi phat tien tir 50-300 trieu dong hoac phat tu tir 6 thang den 3 nam.
17 Xem: Cong van so 141/TANDTC-KHXX ngay 21/09/2011 cua TAND t6i cao “P7v tham quyen giai quyet cdcyeu cau trd lai giay chicng nhan quyen sa
him tai san ” Tai muc 2 Cong van thi “ gray chung nhan quyen sa him tai san
(Giay chung nhan quyen sic dung dat; Giay chung nhan quyen sa him nha a,
Giay dang ky xe mo to, xe may; Giay dang ky xe d to ) khongphai Id “ giay
ta co gid ” quy dinh tai Dieu 163 cua Bo luat Dan su nam 2005 ” Theo van ban nay, TAND toi cao chi khang dinh day khong phai la “ giiy to co gia ” theo phap luat Viet Nam, chu khong loai tru hoan toan cac loai gily td nay duoi danh nghTa tai san noi chung Muon xac dinh day co phai la tai san hay khong, can doi chicu cac lo^i giay to nay vcri cac tieu chi dac trung cua tai san nhu da phan tich.
Trang 31Nhung ban than ta giay nay khong dong nghia vdri tai san dugcghi nhan tren giay, vi cho du cac loai giay nay cd the bi lam mat,28
Trang 32lam hu hong, tham chi bi dem ban lam giay vim di nua, thi tai sandang ky tren giay van ton tai Nguai co quyen sa hiru, quyen sirdung hpp phap doi vai tai san van co the xin cap lai giay khac theocac can cur va dieu kien luat dinh Trong thai gian chua dupe caplai giay moi, nguai co quyen doi voi tai san bi han che mot soquyen nhat dinh (the chap, mua ban ) doi voi tai san.
Phap luat thuc dinh cua mot so nuac cung tuyen bo mot so
9
loai led ich co tinh chat “tai san” khong phai la tai san, hoac khongbao ho chung duai danh nghia tai san Trongtruang hop do, nhunglai ich, nguon led nay khong duoc xem la tai san Chang han, theo
> *
Dieu 16-1 BLDS Cong hoa Phap thi “Co the ngirai, cac bp phan
co the ngirai va san pham tu ca the ngirai khong the trdr thanh doi
Trang 33phat trien cua tri tue loai nguai, cua trinh do khoa hoc ky thuathien dai, thi trong tuang lai, nhan thuc ve cac yeu to tren day doivai tai san co the se tliay doi va pham vi cac Igi ich dirge xem latai san se con dirge md rong, danh sach cac Igi ich dugc cong nhan
se con tiep tuc dugc noi dai them
1.2 Dinh dang cua tai san (cac hinh thuc ton tai cua tai san)
Van de tai san co the ton tai duai nhung dang cu the nao la
F 5 F
mot trong nhung van de gay tranh cai gay gat, dien ra tu thai La
Ma cho den nay, va hien van chua co hoi ket
Cac luat gia La Ma da phan tai san thanh hai dang la “vathuu hinh” va “vat vo hinh” (hay noi dung han, tai san vo hinhchinh la cac “quyen tai san” theo each hieu cua chung ta ngaynay).18 Theo do, tai san thuang ton tai duai hai dinh dang ca ban,
18 Xem: “ Do vat vat the vaphi vat the" trong Nguyen Ngoc Dao, Tim hieuphap
luat mccrc ngoai: Luat La Ma, Nxb Tong hpp, Dong Nai, nam 2000, tr 40;
“ phan loai tai san" trong Nguyen Ngoc Dien, Giao trinh Luat La Ma, Nxb CTQG, Ha Noi, nam 2009, tr 11; Xem “ Khai ni?m vat trong Luat La Ma" trong Witold Wolodkiewicz va Marie Zablocka, Luat La Ma, (Dich tir tieng Ba Lan sang tieng Viet, Dg: Le Net; Hieu dinh: Chu Hai Thanh), Nxb Thanh pho Ho Chi Minh, nam 2009, tr 109 va tiep.
30
Trang 34cac quySn.19 (3 Viet Nam, mot so luat gia cung xem tai san la vathoac quyen, tham chi co luc dong hoa giua hai khai niem nay.Theo mot tac gia, thi: “ khong de phdn ra hai loai tai san khdc nhau, ma dua ra hai each hinh dung khdc nhau ve tai san, hai
f 9
each tiep can khdc nhau doi vai tai san Cac tac gid nay xdc dinh
tai san la su dong hoa giua hai khai niem “vat” vai khai niem
“ quyen ” Quyen la vat vd nguac lai, vat Id quyen ” 20- Quan niemnay cung duoc mot vai tac gia khac ung ho.21
Trong ly luan doi khi co su dong hoa giua khai niem “tai sanvat chat lieu” vdi “tai san huu hinh” va khai niem “cac quyen taisan” voi “tai san vo hinh” Tai san huu hinh la tai san ton tai duoidang nhung do vat cu the trong the gioi vat chat, con nguoi co the
19 John G Sprankling, Understanding Property Law, LexisNexis Group, San Francisco, 1999, tr 1, 6 va 7.
20 Nguyen Ngoc Bien, “Can xay dung lai khai niem “quyen tai san” trong luat dan su”, Tap chi Nha niccrc vd phap luat, so 4/2005, tr 11-12.
21 Ngo Huy Cuorng, “Nhung bat cap v6 khai niem tai san, phan loai tai san cua
Bo luat dan su 2005 va dinh huorng cai each”, Tap chi Nghien cicu lap phap, s6 11/2009 (tr 21-29); Ngo Huy Cuorng, “ Tong quan vG Luat tai san” , Tap chi
Kinh te-Luat, so thang 3- 2003, co the tham khao tai trangweb: Thong tin phap luat dan sic, d/c: https://thongtinphapluatdansu.edu.vn/20 10/10/0 l/t%El% BB%95ng-quan-v%E 1 %BB%8 1 -lu%E 1 %B A% ADt-ti-s%E 1 %B A% A3n/ (tiny cap lan cuoi ngay 15/10/2017).
Trang 35rieng minh dupe, Bo la cac san pham cua lao dong tinh than sangtao cua con nguai, khong phai la mpt dang vat the, ma no la loai
» *
tai san phi vatthe va chi ton tai nhumot y niem phap ly trim tupngtrong suy nghT cua con nguai Vi du: cac tac pham van hoc, nghethuat, khoa hoc hay cac sang che, kieu dang cong nghiep, ten
f
Nam san xuat)
So sanh giua hai dang tai san him hinh va vo hinh, co thethay nhung khac biet ca ban sau:23 (i) Ve nguon goc, tai san himhinh do san vat tu nhien mang lai hoac do con nguai tao ra, contai san vo hinh chi co the la san pham dupe tao ra tu lao dong tri
22 Xem: Nguyen Ngpc Bien, Nghien cuu ve tai san trong LuatDdn sir Viet Nam, Sdd, tr 71.
23 Xem them: Kieu Thanh, “ Quyen so huu tai san vat chat va quyen so huu tai san tri tu? - Nhung khac biet ca ban”, Tap chi Luat hpc, so 10/1999, tr 46.
32
Trang 36thuong mai Vi du: Nguoi lam c6ng tac giang day, nghien cuu
thuong cua tac pham, thi duoc phap luat cho phep (Hi) Xet ve thoi
han bdo ho, tai san hmi hinh duoc bao ho vinh vien, tru truong
> F
Thong thuong, cac loai tai san huu hinh duoc dieu chinh boi chedinh quyen so huu tai san, con mot so tai san vo hinh duoc quydinh chung trong BLDS va cac luat chuyen nganh co lien quan,
F
nhu Luat Dat dai, Luat So huu tri tue
Trong phap luat thuc dinh hay an le cua mot so nude, tai sancung duoc xac dinh bao gom hai dang chinh la tai san huu hinh vatai san vo hinh An le cua Hoa Ky xem tai san nhu la “mot boquyen”.25 Theo Dieu 448 BLDS cua Tieu bang Lousiana (HoaKy)quy dinh "Tai san duorc phan chia thdnh tai san chung, tai san
cong va tai san tu; tai san him hinh va tai san vo hinh ”. Dieu
24 DiSm b, c khoan 2, Di6u 27 Luat SHTT nam 2005, sua d6i nam 2009.
25 Kaiser Aetna v United States, 444 U.S 164, 176 (1979) (referring to the
“ bundle of rights that are commonly characterized as property” )
Trang 37vo hinh, dupe chia thanh bat dong san vd dong san”
Trong dieu kienngaynay, khi ma trinh do khoa hoc ky thuatkhong ngung phat trien, cac lai ich co tinh “trung gian” giua vatchat lieu va phi vat chatxuat hien ngay cang nhieu va rat da dang,thi dudng nhtr cac dang ton tai ca ban cua tai san nhu quan niem
26 Chang han theo Died 128 BLDS Nga nam 1994, thi “Doz tupng cua cac quyen dan su dupe xdc dinh bao gom vat, ke cd tien vd giay tor co gid, vd cac
loai tai san khac, nhu cac quyen tai san ”.
27 John E C Brierley, Roderick A Macdonald, Quebec Civil Law - An Introduction to Quebec Private Law, Emond Montgomery Publications Limited, Toronto, Canada, nam 1993, tr 274- 275.
34
Trang 38do, cac co phieu hay trai phieu co the la “loai trung gian” giua taisan vo hinh (cac quyen tai san) va tai san huu hinh Tuy vay, suycho cung, cac loai chung khoan khong hoan toan la “vat”, vi cacchung tu nay khong co dac tinh co ban cua mot tai san huu hinh,dong thoi do cung khong han la mot quyen co tinh each vo hinh,
% 9 y \ 9
trim tuong ma no co hinh thuc ton tai vat chat, co the cam nam,quan ly, kiem soat duoc Day la loai tai san duoc “vat hoa” bangcac loai chung khoan
Co the noi, khai niem “tai san” co tinh da dang va phuc tap,luon bien dong theo thoi gian,nen dinh nghia tai santrongvan banphap luat doi hoi phai duoc the hien nhfrng dinh dang cu the cuatai san de vua lam cho khai niem nay du ro rang, co pham vi ap
quyen tai san va tien, gidy ter cd gid.
1.2.1 Tai san Id vat (hiru hinh)
Theo nghia chung nhat, tai san duoi dang vat chit “himhinh”, do la cac loai vat chat lieu ton tai trong thuc te, co the o theran, long, khi, dien tu, hat, tia, song dien tu, tan s6 vo tuyin, doan
ma tren may tinh va cac dang vat ly ma connguoi co cam nhanduoc bdng cac giac quan, hoac co thl nhan bi6t duoc thong quacac phuomg tien ky thuat ho tro thich hop
Trang 39Nhin tu goc do hien tliuc, tai san a dang vat chat lieu (him
» * * * * •
hinh) la cac sinh vat, cay coi, vat the hay chat the (noi chung la tainguyen vat chat) ton tai hien him trong the giai tu nhien (dat dai,rung nui, thu vat, hai san, lain san, khoang chat, nhien lieu trong
> *
ham, mb, quang ) va nhung san pham do lao dong con nguai tao
ra (vai sod, nha cua, may moc, thietbi, nha xuong ) ma connguai
cd the samo dugc, cam nam dugc, do luang dugc bang viec can,
do, dong, dem Trong so cac tai san vat chat huu hinh, cd nhungtai nguyen con nguai chua khai thac nam ngoai lanh tho quoc gia,trong khong gian, vu tru la tai san chung cua nhan loai Khi loaitai san chung nay co the dugc phep khai thac thi quyen sa huudugc xac lap theo nguyen tac chiem huu dau tien (nhu viec danhbat ca ngoai hai phan quoc te, phat kien ra mot dao, quan daohoang tren bien quoc te ), tru nhung truang hgp theo phap luat
r r 9
quoc te luon dugc xem la tai nguyen chung thi cac quoc gia, vunglanh tho, cac bp toe, phap nhan, ca nhan, khong dugc chiem huulam cuarieng
Doi vai cac tai nguyen thien nhien thupc loai khan hiem,
36
Trang 40thuoc quyen sa him toan dan, do Nha nude Viet Nam thong nhatquan ly va phan bo, giao, cho thue theo quy dinh cua phap luatlien quan Theo do, tai nguyen thien nhien, dat dai c6 the la tai sancua toan dan, nhirng ca nhan, phap nhan, thuc the phap ly khac
X 9 9
khong co quyen sa him doi vai loai tai san nay, ma chi co the dugcgiao quyen sir dung, khai thac doi vai tai nguyen thien nhien, nhuquyen su dung dat, quyen khai thac tai nguyen thien nhien Bay
X 1 9
chinh la quyen tai san va se dugc trinh bay a tieu muc tiep theoduai day
9 t 9 Cac vat chat lieu huu hinh chi co the la tai san neu dap ung
f
dugc cac dac trung cua tai san: co gia tri kinh te, gia tri su dung,
co the dugc chiem giu, quan ly, kiem soat cua con nguoi Vi du:tir mot cay kieng tri gia hang ty dong hoac mot chiec xe sang co
hien huu ma bao gom ca nhirng vat chac chan se cd do dugc tao
ra trong tuomg lai (hoa Igi, Igi tuc; do gom su hay cac thidt bi dang
’ 9 r 9
dugc che tao theo thiet ke, gia cong )
Cd the noi, vat chat lieu cd the dugc xem la dinh dang tai