《民法典》之可得利益赔偿规则

Rules of Civil Code for Compensating Loss of Profits

近年来,违约可得利益赔偿的焦点从是否支持赔偿请求转变为赔偿额之确定。确定可得利益赔偿额,需综合适用《民法典》第五百八十四、五百九十一、五百九十二条等。但这些规定过于抽象,难以指引司法裁判,严重影响可得利益赔偿的合理性与可预期性,甚至反噬可赔偿性。可得利益赔偿:一是应根据《民法典》第五百八十四条之完全赔偿原则,赔偿净利润损失,以是否节省/浪费而非是否支出为标准确定成本、税费的扣除,同时根据政策、市场风险、期限等因素调整赔偿额,并适用自由证明;二是以《民法典》第五百八十四条后段、第五百九十一条为中心,排除不可预见和过高部分之利润,通过替代交易等减损措施将利润损失转化为价差损失或限制在“空窗期”内;三是基于法政策,例外参酌过错、价款酌减赔偿额。实践中常参考的价款支付比例、违约方获利等在目前体系下缺乏合理依据。

Article 584 of Civil Code stipulates that compensation for loss of profits is required for breach of contract.In recent years, the focus of compensation for loss of profits is the amount of compensation.To determine the amount of compensation for loss of profits, Articles 584,591 and 592 of Civil Code shall be comprehensively applied.However, these provisions are too abstract, which can not effectively guide the judicial decision.Seriously affect the rationality and predictability of compensation and even reverse the compensability.Firstly, according to the principle of full compensation in Article 584 of Civil Code, compensate for the loss of net profit, and determine whether the cost and tax should be deducted based on whether to save/waste rather than whether has been spent;Meantime, amount of compensation shall be adjusted according to the factors like policy, market risk and time limit, and the free certificate shall be applied.Secondly, taking the latter paragraph of Article 584 and article 591 of Civil Code as the center, excluding profits unforeseen and profits exceeding normal, and convert the loss of profits into the loss of price difference or limit it to the "empty window" through alternative transactions.Finally, based on legal policy, the amount of compensation shall be reduced according to the fault and consideration.The payment proportion of the price and the profit of the defaulting party, which are often referred to in practice, are lack of reasonable basis under the current system.