de jure or de facto 中文意思是什麼
de jure or de facto
解釋
法律或事實上-
Directors of dltp includes de jure directors, de facto directors and shadow directors and third parties is composed of shareholders, creditors and some special creditors, such as governmental tr. x agencies, social security departments and corporate employees. the legal nature of dltp is special liability and different from liabilities mder tort, accordingly directors have to face both the liabilities under civil law and the special liabilities under corporate law. a director is not liable to third parties except that his or her action is illegal ; he or she is guilty of wrongful intent or of gross negligence for the illegal action ; the action occurs in the course of performing his or her corporate suties ; and third parties are damaged by the action
作者指出，董事對第三人責任中的董事不僅指正式董事，而且還包括影子董事和事實董事;除了股東和一般債權人之外，第三人還包括二些特殊債權人，如稅務機關、社保機關以及雇員等;其責任性質為法定責任，但並不排除與民法侵權責任競合的可能;董事對第三人責任應包括以下要件: .董事之行為須違法、董事對其行為違法有故意或重大過失、董事之行為發生於執行職務過程中、第三人因董事之違法行為受損害;在舉證責任的分擔上應有董事證明其違法行為是否有故意或重大過失，實現這一制度的訴訟形式為第三人之訴;另外，在公司破產時應採取一些特殊措施，以保證公平受償。
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