公司减资违反通知义务时股东的赔偿责任——《最高人民法院公报》载“德力西案”评释

On the Liability of Shareholders when the Company Reduces Capital in Violation of the Notification Obligation——Commentary on the “Delixi Case” in the Supreme People's Court Gazette

《公司法》第177条第2款未规定公司减资违反通知义务时股东的赔偿责任。实践中,公司减资违反通知义务的类型包括未履行通知义务和通知形式不适当。违反通知义务的法律后果,一是债权人的法定救济权被阻却,二是债权人获得对股东的求偿权。股东承担赔偿责任的公司法理据系资本维持原则,请求权基础系《公司法解释(三)》第14条第2款而非第13条第2款或《民法通则》侵权责任之规定。股东赔偿责任的性质为法定责任、有限责任、补充责任、内部连带责任;股东赔偿责任的构成要件包括减资决议有效、公司违反通知义务、公司不能清偿债务使债权无法实现以及股东主观存在过错。股东赔偿责任的确定基准为减资数额,赔偿范围包括减资额和利息。

Article 177(2) of the Company Law doesn’t stipulate the compensation liability of shareholders when the company’s reduction of capital violates the obligation of notification. In practice,the types of violation of notification obligation include non-performance of notification obligation and inappropriate form of notification. The legal consequences of breaching the obligation of notification are that the creditors’ legal relief right is blocked and the creditors get the right of claim to the shareholders. The legal basis for shareholders to bear compensation liability is the principle of capital maintenance,and the right of claim based on article 14(2) of the interpretation of Company Law( III) rather than article 13(2) or the General Principles of Civil Law. The nature of shareholders’ compensation liability is statutory liability,limited liability,supplementary liability and internal joint liability;while the constitutive elements of shareholders’ compensation liability include the flowing: the resolution on reduction of capital is valid,the company violates the obligation of notification,the company cannot pay off debts thus makes the creditors’ rights impossible to realize, and the subjective fault of shareholders. The basis for determining the liability of shareholders’ compensation is the amount of capital reduction,and the scope of compensation includes the amount of capital reduction and interest.