論全體股東同意與股東會決議規範

Unanimous Consent of Shareholders and the Law Governing Shareholders' Meeting

邵慶平(Shao, Ching-Ping)

《臺灣財經法學論叢》 4卷1期 (2022/01) Pp. 65-96

摘要

在公司法對於股份有限公司的規定中，股東會具有極為重要的地位。公司法規定股東會必須每年至少召開一次，且對其召集程序及決議事項範圍，均有嚴格規範。若股東會決議之作成未遵循法令之規範，可能導致決議之不成立、無效或被撤銷。本文以全體股東同意為著眼點，進而反思現行規定之優劣與應有的解釋。本文一方面說明全體股東同意對於程序瑕疵及會議形式所可能帶來的影響，另方面也主張就公司內部事務而言，應允許股東以全體同意排除法令之規範。

關鍵字

全體股東同意 ； 股東會 ； Duomatic原則 ； 閉鎖性股份有限公司

並列摘要

Under Taiwan's Company Law, the shareholders' meeting plays an indispensable role in a corporation. The shareholders' meeting, which is to be held at least once a year, has to be convened and resolutions shall be adopted in strict accordance with the law. Any failure to comply with the formalities and authorizations may render the resolutions void, invalid or revocable. To challenge the conventional view, this article focuses on the role of unanimous consent of shareholders. This article not only articulates the effects of unanimous consent on the procedural and formality defects of shareholders' meeting, but also proposes that in terms of internal affairs of corporations, the rules and regulations should defer to the unanimous consent of shareholders.

並列關鍵字

Unanimous Consent of Shareholders ； Shareholders Meeting ； Duomatic Principle ； Close Corporation