公司关联交易规定的法律适用——以《最高人民法院公司法适用规定(五)》为视角

Application of Law to Company Connected Transaction Provisions——From the Perspective of the Provisions of the Supreme People’s Court on Issues Relating to Application of Company Law [V]

《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(五)》的主旨是保护非关联方,尤其是公司中小股东权益,改善营商环境,填补法律漏洞,应对司法实践,具有重要的现实意义。其对公司法适用中的关联交易问题作了明确,主要从关联交易的赔偿责任角度出发,打破了程序合法的抗辩理由;从关联交易相关的合同效力角度出发,拓展了股东代表诉讼的适用范围。然而在"关联交易"的法律解释及认定、适用范围,以及表决程序、中小股东诉权、合同效力的具体适用等方面尚需进一步厘清和明确。

The purpose of the Provisions of the Supreme People’s Court on Issues Relating to Application of Company Law of the People’s Republic of China[V]is to protect the rights of non-connected parties,especially minority shareholders,improve the business operation environment,make up for legal loopholes and correspond to Judicial practice.It is of practical significance.It clarifies the connected transactions in the application of the company law.It breaks through the defense with procedural legitimacy mainly from the perspective of the compensation liability of connected transaction.It expands the scope of application of shareholder representative litigation from the perspective of contract validity related to connected transactions.However,it is still necessary to clarity the legal interpretation and recognition,the scope of application,voting procedures,the litigation right of minority shareholders as well as the specific application of the contract validity.