股东清算责任案件诉讼时效研究

Study on Limitation of Action in Cases of Shareholders’Liquidation Liability

通过北大法宝数据库对清算责任案件进行统计,分析结果与《全国法院民商事审判工作会议纪要》对过往司法实践的总结以及职业债权人的描述一致。《最高人民法院关于适用<中华人民共和国公司法>若干问题的规定(二)》第18条第一款和第二款的法理依据应当是一致的,清算义务人承担清算赔偿责任和清偿责任的法理依据均为侵权责任。公司债权人要求清算义务人承担清算赔偿/清偿责任应当适用诉讼时效制度,且诉讼时效均应自债权人知道或应当知道清算义务人怠于履行清算义务导致债权人债权受损时计算。对于债权人知道或应当知道权利被损害时间点,可以根据案件各个关键事件发生的时间及顺序来判断,且应当敢于认定"应当知道权利被损害",而不是苛求"明知权利被损害"。

The cases of liquidation liability are counted through the‘pkulaw.cn’,and the analysis results are consistent with the summary of past judicial practice and the description of professional creditors in the‘Minutes of the Civil and Commercial Trial Work Conference of the National Courts’.The paragraph 1 and paragraph 2 of Article 18 of the‘Judiciary Interpretation(II)of the Company Law’should share the same legal basis of,and the legal basis for liquidation obligor to undertake liquidation compensation liability and liquidation liability are both tort liability.The limitation of action system should be applied when the company’s creditors demand that the liquidating agent undertake the liability of liquidating compensation/repayment,and the limitation of action should be calculated when the creditors know or ought to be aware that the liquidating agent is negligent in performing the liquidation obligation and the creditor’s rights are damaged.We can judge the time when creditors know or should know his rights had been damaged through the time and sequence of key events in the cases.Besides,the judge should ascertain‘should know rights be damaged’bravely,instead demanding‘fully aware’.