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政大典藏 > College of Law > Department of Law > Periodical Articles > Item 140.119/13695

Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/13695

Title:	證券交易法第四三條之一第一項共同取得認定之研究——從釋字第五八六號解釋論起
Authors:	劉連煜
Date:	2005-11
Issue Date:	2008-12-12 13:56:13 (UTC+8)
Abstract:	大法官會議釋字第五八六號解釋,認為證交法第四三條之第一項所謂之共同取得之「共同」二字,應依一般文義解釋,以具備意思聯絡達到一定目的(如控制、投資)為必要。現行申報要點第三條第二款及第四條,單以客觀上具備特定親屬關係與股份取得行為,即認定股份取得人手中持股為共同取得,如未依法併同申報,將成為證交法處罰之對象,大法官認為此一行政命令規定,係增加母法所未規範之申報義務,故宣布此一行政命令相關部分違憲。本文建議,為有效執行法律及符合法律保留原則,證交法第四三條之一宜參酌外國法制,增訂共同取得之基本定義;其次再將「推定的共同取得人之類型」,予以明文化,以落實法律之執行。
Relation:	月旦法學雜誌,126,158-170
Data Type:	article
Appears in Collections:	[Department of Law] Periodical Articles

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