推荐回答(2个)
在有限合伙企业中,有限合伙人仅以其认缴的出资额为限对合伙企业债务承担有限责任,这是有限合伙制度的一项基本原则。但是,这一原则的前提是有限合伙人不执行合伙事务,如果有限合伙人参与了合伙的经营管理,执行了合伙事务,从理论上讲该有限合伙人就不应再享有有限责任的保护,而应当与普通合伙人一样对合伙企业债务承担无限连带责任。
让有限合伙人在特定情况下对合伙企业债务承担无限责任,主要目的在于对合伙企业债权人的保护,因此,应当从合伙企业债权人的角度进行判断。只有在企业债权人误认为有限合伙人是作为合伙企业的普通合伙人执行合伙事务,并与该有限合伙人进行交易的,才可以让该有限合伙人对因此产生的合伙企业债务承担无限连带责任。
应注意两点:
(1)第三人要求有限合伙人对合伙企业债务承担无限连带责任的,应当负有举证责任。即第三人应当证明:有理由相信有限合伙人为普通合伙人;相信该有限合伙人是在代表合伙企业同自己进行交易;基于这一判断同执行合伙事务的有限合伙人发生了交易。对于使第三人产生误认的理由,应当是合理的,并且应当有证
(2)有限合伙人仅对因误认产生的合伙企业债务承担无限连带责任,即第三人有理由相信有限合伙人为普通合伙人并与之交易的。该有限合伙人对该笔交易承担无限连带责任。对于有限合伙企业的其他债务,有限合伙人仍然以其认缴的出资额为限承担有限责任。
有限合伙人不代表合伙企业,不执行合伙事务,这既是法律规定的原则,也是设立有限合伙企业时,有限合伙人对其他合伙人的承诺。当有限合伙人违反了这一承诺时,除了要对因此产生的合伙企业债务承担无限责任,给企业或者其他合伙人造成损失的,还要承担赔偿责任。本条第二款明确规定,有限合伙人未经授权以有限合伙企业名义与他人进行交易,给有限合伙企业或者其他合伙人造成损失的,该合伙人应当承担赔偿责任。
如果有限合伙人以有限合伙企业名义与他人进行交易,是经过其他合伙人授权的,则表明其他合伙人对有限合伙人违反承诺的行为予以同意,即使给合伙企业或者其他合伙人造成了损失,该有限合伙人也不承担赔偿责任。但其他合伙人的授权并不能免除有限合伙人对合伙企业债权人的责任,即使有限合伙人以有限合伙企业名义与他人进行交易是经过授权的,如果第三人有理由相信有限合伙人为普通合伙人并与之交易的,该有限合伙人仍然要对因此产生的合伙企业债务承担无限连带责任。
个体户(凑合点理解是企业)、合伙企业、有限合伙企业、有限企业(有限责任公司)、股份有限公司,最好区分是:企业本身有没有缴纳企业所得税!既是xx企业的钱和出资方(自然人、法人、组织)是否分开!xx企业的钱和投资方的钱财分开的话就是有限责任,不分开就是无限(连带)责任!
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