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Title:	評析企業併購法草案之股份收買請求權修正條文 The Proposed Amendment to Appraisal Rights under Taiwan Business Mergers and Acquisitions Act
Authors:	周振鋒 Chou, Cheng-Fong
Contributors:	法學院
Keywords:	公平價格;企業併購法;放棄表決權;股份收買請求權;異議股東
Date:	2021-08
Issue Date:	2022-06-29 11:41:23 (UTC+8)
Abstract:	股份收買請求權係保障股東權益之重要機制，該請求權之行使並非毫無限制，而是須符合法定條件之股東始能主張。現行企業併購法第12條要求，股東須於決議併購之股東會集會前或集會中，以書面表示異議，或以口頭表示異議經記錄，且放棄表決權者，始能向公司主張收買之權。在司法院釋字第770號解釋闡釋下，經濟部遂於去年10月7 日公告企業併購法修正草案，擬放寬出席股東會並投票反對併購之股東亦可行使股份收買請求權。另請求股份收買至法院裁定公平價格時，司法實務計算方式相當分歧，且在上市（櫃）公司時傾向以股份市價做「唯一」認定基準似嫌僵化，期待商業事件審理法暨商事法院上路之後能有所改善。
Relation:	月旦會計實務研究, No.44, pp.24-30
Data Type:	article
DOI link:	http://doi.org/10.53106/252260962021080044002
DOI:	10.53106/252260962021080044002
Appears in Collections:	[College of Law] Periodical Articles

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