August 2017

法人违反设立许可条件 经主管机关撤销其许可 其剩余财产归属应依民法第44条规定 并非归属捐助人或国库(台湾)

孙煜辉 律师
法务部于民国105年06月28日以法律字第10503510170号函释(下称本号函释)指出,法人违反设立许可条件,经主管机关撤销其许可,其剩余财产归属应依民法第44条规定,并非归属捐助人或国库。
本号函释指出 法人违反设立许可之条件,经主管机关撤销(解释上包括废止在内)其许可,其剩余财产之归属,并非归属捐助人或国库,而应依民法第44条规定,除法律另有规定外,于清偿债务后,应依捐助章程之规定,但以公益为目的之法人解散时,其剩余财产不得归属于自然人或以营利事业为目的之主体,法律或章程未规定者,其剩余财产归属法人住所所在地之地方自治团体。
本号函释再指出按民法第65条规定:「因情事变更,致财团之目的不能达到时,主管机关得斟酌捐助人之意思,变更其目的及其必要之组织,或解散之。」是以,财团法人为他律法人,并无社员或股东之概念,故无社员总会或股东会作为法人之最高意思机关,尚不得由财团法人自行决定捐赠归还财团法人所有财产,解散财团法人,而应由主管机关依民法第65条程序办理。

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