T\u01b0 v\u1ea5n chia t\u00e0i s\u1ea3n chung sau ly h\u00f4n, g\u1ed3m n\u1ee3 chung v\u00e0 t\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n th\u00ec khi ly h\u00f4n s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n chia nh\u01b0 th\u1ebf n\u00e0o? Con c\u00e1i c\u00f3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng quy\u1ec1n l\u1ee3i g\u00ec t\u1eeb ph\u1ea7n t\u00e0i s\u1ea3n chung \u0111\u00f3 hay kh\u00f4ng?\u2026<\/p>\n
Lu\u1eadt s\u01b0 xin t\u01b0 v\u1ea5n nh\u01b0 sau:<\/strong><\/p>\n Theo th\u00f4ng tin ch\u00fang t\u00f4i \u0111\u01b0\u1ee3c cung c\u1ea5p th\u00ec hi\u1ec7n b\u1ea1n \u0111ang mu\u1ed1n h\u1ecfi v\u1ec1 v\u1ea5n \u0111\u1ec1 chia t\u00e0i s\u1ea3n chung v\u00e0 n\u1ee3 chung trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n c\u1ee7a v\u1ee3 ch\u1ed3ng sau khi ly h\u00f4n nh\u01b0 th\u1ebf n\u00e0o.<\/p>\n C\u0103n c\u1ee9 \u0111i\u1ec1u 27 Lu\u1eadt h\u00f4n nh\u00e2n v\u00e0 gia \u0111\u00ecnh 2000 (Lu\u1eadt HN&G\u0110) quy \u0111\u1ecbnh t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c coi l\u00e0 t\u00e0n s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng n\u1ebfu :<\/strong><\/p>\n \u201c1. T\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng g\u1ed3m t\u00e0i s\u1ea3n do v\u1ee3, ch\u1ed3ng t\u1ea1o ra, thu nh\u1eadp do lao \u0111\u1ed9ng, ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 nh\u1eefng thu nh\u1eadp kh\u00e1c c\u1ee7a v\u1ee3 ch\u1ed3ng trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n; t\u00e0i s\u1ea3n m\u00e0 v\u1ee3 ch\u1ed3ng \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf chung ho\u1eb7c \u0111\u01b0\u1ee3c t\u1eb7ng cho chung v\u00e0 nh\u1eefng t\u00e0i s\u1ea3n kh\u00e1c m\u00e0 v\u1ee3 ch\u1ed3ng th\u1ecfa thu\u1eadn l\u00e0 t\u00e0i s\u1ea3n chung.<\/p>\n Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 v\u1ee3 ch\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c sau khi k\u1ebft h\u00f4n l\u00e0 t\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng. Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t m\u00e0 v\u1ee3 ho\u1eb7c ch\u1ed3ng c\u00f3 \u0111\u01b0\u1ee3c tr\u01b0\u1edbc khi k\u1ebft h\u00f4n, \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf ri\u00eang ch\u1ec9 l\u00e0 t\u00e0i s\u1ea3n chung khi v\u1ee3 ch\u1ed3ng c\u00f3 th\u1ecfa thu\u1eadn.<\/p>\n T\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng thu\u1ed9c s\u1edf h\u1eefu chung h\u1ee3p nh\u1ea5t.<\/p>\n 2. Trong tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n thu\u1ed9c s\u1edf h\u1eefu chung c\u1ee7a v\u1ee3 ch\u1ed3ng m\u00e0 ph\u00e1p lu\u1eadt quy \u0111\u1ecbnh ph\u1ea3i \u0111\u0103ng k\u00fd quy\u1ec1n s\u1edf h\u1eefu th\u00ec gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu ph\u1ea3i ghi t\u00ean c\u1ee7a c\u1ea3 v\u1ee3 ch\u1ed3ng.<\/p>\n 3. Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 ch\u1ee9ng c\u1ee9 ch\u1ee9ng minh t\u00e0i s\u1ea3n m\u00e0 v\u1ee3, ch\u1ed3ng \u0111ang c\u00f3 tranh ch\u1ea5p l\u00e0 t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a m\u1ed7i b\u00ean th\u00ec t\u00e0i s\u1ea3n \u0111\u00f3 l\u00e0 t\u00e0i s\u1ea3n chung.\u201d<\/p>\n \u0110\u1ed3ng th\u1eddi b\u00ean c\u1ea1nh \u0111\u00f3, \u0110i\u1ec1u 32 Lu\u1eadt HN&G\u0110 quy \u0111\u1ecbnh v\u1ec1 t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a v\u1ee3 ch\u1ed3ng trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n<\/strong> nh\u01b0 sau :<\/p>\n \u201c1. V\u1ee3, ch\u1ed3ng c\u00f3 quy\u1ec1n c\u00f3 t\u00e0i s\u1ea3n ri\u00eang<\/p>\n T\u00e0i s\u1ea3n ri\u00eang c\u1ee7a v\u1ee3, ch\u1ed3ng g\u1ed3m t\u00e0i s\u1ea3n m\u00e0 m\u1ed7i ng\u01b0\u1eddi c\u00f3 tr\u01b0\u1edbc khi k\u1ebft h\u00f4n; t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c th\u1eeba k\u1ebf ri\u00eang, \u0111\u01b0\u1ee3c t\u1eb7ng cho ri\u00eang trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n; t\u00e0i s\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c chia ri\u00eang cho v\u1ee3, ch\u1ed3ng theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 29 v\u00e0 \u0110i\u1ec1u 30 Lu\u1eadt n\u00e0y; \u0111\u1ed3 d\u00f9ng, t\u01b0 trang c\u00e1 nh\u00e2n.<\/p>\n 2. V\u1ee3, ch\u1ed3ng c\u00f3 quy\u1ec1n nh\u1eadp ho\u1eb7c kh\u00f4ng nh\u1eadp t\u00e0i s\u1ea3n ri\u00eang v\u00e0o kh\u1ed1i t\u00e0i s\u1ea3n chung.\u201d<\/p>\n Nh\u01b0 v\u1eady<\/strong>, c\u0103n c\u1ee9 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt th\u00ec nh\u1eefng t\u00e0i s\u1ea3n v\u00e0 kho\u1ea3n n\u1ee3 c\u1ee7a hai b\u1ea1n trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n l\u00e0 c\u1ee7a c\u1ea3 hai v\u1ee3 ch\u1ed3ng ch\u00ednh v\u00ec v\u1eady khi ly h\u00f4n, c\u1ea3 hai \u0111\u1ec1u c\u00f3 quy\u1ec1n v\u00e0 ngh\u0129a v\u1ee5 v\u1edbi ph\u1ea7n t\u00e0i s\u1ea3n chung v\u00e0 n\u1ee3 chung n\u00e0y.<\/p>\n Tuy nhi\u00ean \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n ph\u1ea3i \u0111\u0103ng k\u00fd s\u1edf h\u1eefu (nh\u01b0 xe m\u00e1y\u2026), n\u1ebfu c\u00f3 y\u00eau c\u1ea7u chia ph\u1ea7n t\u00e0i s\u1ea3n n\u00e0y m\u00e0 b\u1ea1n cho r\u1eb1ng \u0111\u00e2y l\u00e0 t\u00e0i s\u1ea3n ri\u00eang c\u1ee7a m\u00ecnh th\u00ec c\u1ea7n ph\u1ea3i c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1ee9ng minh t\u00e0i s\u1ea3n ri\u00eang.<\/p>\n \u201c\u0110i\u1ec1u 95. Nguy\u00ean t\u1eafc chia t\u00e0i s\u1ea3n khi ly h\u00f4n<\/strong><\/p>\n 1. Vi\u1ec7c chia t\u00e0i s\u1ea3n khi ly h\u00f4n do c\u00e1c b\u00ean th\u1ecfa thu\u1eadn; n\u1ebfu kh\u00f4ng th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c th\u00ec y\u00eau c\u1ea7u T\u00f2a \u00e1n gi\u1ea3i quy\u1ebft. T\u00e0i s\u1ea3n ri\u00eang c\u1ee7a b\u00ean n\u00e0o th\u00ec thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a b\u00ean \u0111\u00f3.<\/p>\n 2. Vi\u1ec7c chia t\u00e0i s\u1ea3n chung \u0111\u01b0\u1ee3c gi\u1ea3i quy\u1ebft theo c\u00e1c nguy\u00ean t\u1eafc sau \u0111\u00e2y:<\/p>\n a) T\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng v\u1ec1 nguy\u00ean t\u1eafc \u0111\u01b0\u1ee3c chia \u0111\u00f4i, nh\u01b0ng c\u00f3 xem x\u00e9t ho\u00e0n c\u1ea3nh c\u1ee7a m\u1ed7i b\u00ean, t\u00ecnh tr\u1ea1ng t\u00e0i s\u1ea3n, c\u00f4ng s\u1ee9c \u0111\u00f3ng g\u00f3p c\u1ee7a m\u1ed7i b\u00ean v\u00e0o vi\u1ec7c t\u1ea1o l\u1eadp, duy tr\u00ec, ph\u00e1t tri\u1ec3n t\u00e0i s\u1ea3n n\u00e0y. Lao \u0111\u1ed9ng c\u1ee7a v\u1ee3, ch\u1ed3ng trong gia \u0111\u00ecnh \u0111\u01b0\u1ee3c coi nh\u01b0 lao \u0111\u1ed9ng c\u00f3 thu nh\u1eadp;<\/p>\n b) B\u1ea3o v\u1ec7 quy\u1ec1n, l\u1ee3i \u00edch h\u1ee3p ph\u00e1p c\u1ee7a v\u1ee3, con ch\u01b0a th\u00e0nh ni\u00ean ho\u1eb7c \u0111\u00e3 th\u00e0nh ni\u00ean b\u1ecb t\u00e0n t\u1eadt, m\u1ea5t n\u0103ng l\u1ef1c h\u00e0nh vi d\u00e2n s\u1ef1, kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng lao \u0111\u1ed9ng v\u00e0 kh\u00f4ng c\u00f3 t\u00e0i s\u1ea3n \u0111\u1ec3 t\u1ef1 nu\u00f4i m\u00ecnh;<\/p>\n c) B\u1ea3o v\u1ec7 l\u1ee3i \u00edch ch\u00ednh \u0111\u00e1ng c\u1ee7a m\u1ed7i b\u00ean trong s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 ngh\u1ec1 nghi\u1ec7p \u0111\u1ec3 c\u00e1c b\u00ean c\u00f3 \u0111i\u1ec1u ki\u1ec7n ti\u1ebfp t\u1ee5c lao \u0111\u1ed9ng t\u1ea1o thu nh\u1eadp;<\/p>\n d) T\u00e0i s\u1ea3n chung c\u1ee7a v\u1ee3 ch\u1ed3ng \u0111\u01b0\u1ee3c chia b\u1eb1ng hi\u1ec7n v\u1eadt ho\u1eb7c theo gi\u00e1 tr\u1ecb; b\u00ean n\u00e0o nh\u1eadn ph\u1ea7n t\u00e0i s\u1ea3n b\u1eb1ng hi\u1ec7n v\u1eadt c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn h\u01a1n ph\u1ea7n m\u00ecnh \u0111\u01b0\u1ee3c h\u01b0\u1edfng th\u00ec ph\u1ea3i thanh to\u00e1n cho b\u00ean kia ph\u1ea7n gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch.<\/p>\n 3. Vi\u1ec7c thanh to\u00e1n ngh\u0129a v\u1ee5 chung v\u1ec1 t\u00e0i s\u1ea3n c\u1ee7a v\u1ee3, ch\u1ed3ng do v\u1ee3, ch\u1ed3ng th\u1ecfa thu\u1eadn; n\u1ebfu kh\u00f4ng th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c th\u00ec y\u00eau c\u1ea7u T\u00f2a \u00e1n gi\u1ea3i quy\u1ebft.\u201d<\/p>\n Theo \u0111\u00f3 v\u1ec1 nguy\u00ean t\u1eafc th\u00ec ph\u1ea7n t\u00e0i s\u1ea3n chung v\u00e0 n\u1ee3 chung trong th\u1eddi k\u1ef3 h\u00f4n nh\u00e2n c\u1ee7a hai v\u1ee3 ch\u1ed3ng sau khi ly h\u00f4n s\u1ebd chia \u0111\u00f4i. V\u1ec1 ph\u1ea7n n\u1ee3 chung, \u0111\u1ec3 ph\u00e2n chia ph\u1ea7n tr\u1ea3 n\u1ee3 c\u1ee7a hai b\u00ean sau khi ly h\u00f4n nh\u01b0 th\u1ebf n\u00e0o c\u1ea7n ph\u1ea3i c\u00f3 s\u1ef1 \u0111\u1ed3ng \u00fd c\u1ee7a ch\u1ee7 n\u1ee3.<\/p>\n \u00bb Lu\u1eadt s\u01b0 b\u1ea3o v\u1ec7 trong v\u1ee5 \u00e1n ly h\u00f4n<\/a><\/p>\n