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De Facto Directors and Corporate Directorships

机译：事实董事和公司董事职务

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摘要

The recent decision of the UK Supreme Court in Revenue and Customs Commissioners v Holland (Paycheck) highlighted the tension between two well-established concepts in company law. On the one hand was the concept of de facto directorship which has been used to hold accountable those individuals who were not formally appointed as directors of a company but who nonetheless exercised control over the affairs of the company. On the other hand was the fundamental principle that a company is a separate legal entity, distinct from its directors and members. The facts in Paycheck involved corporate directorships. Unlawful dividends had been paid out by several companies (the subject companies). Mr Holland was not a de jure director of the subject companies. The subject companies had only one formally appointed director, which was a corporate entity. Mr Holland and his wife were directors of the corporate director. Mr Holland was the guiding mind behind the corporate director and it was he who had made the decision under scrutiny in Paycheck relating to the payment of unlawful dividends by the subject companies.
机译：英国最高法院在“税收和海关关员诉荷兰案”（Paycheck）案中的最新裁决突出了公司法中两个公认的概念之间的矛盾。一方面，事实上的董事概念被用来追究那些没有被正式任命为公司董事但仍对公司事务行使控制权的个人。另一方面，公司的基本原则是，公司是独立于其董事和成员的独立法人实体。 Paycheck中的事实涉及公司董事职务。几家公司（标的公司）已经支付了非法股利。 Holland先生不是这些公司的法律董事。主题公司只有一名正式任命的董事，即公司法人。霍兰德先生和他的妻子是公司董事的董事。 Holland先生是公司董事的指导思想，正是他在Paycheck的审查下做出了有关由相关公司支付非法股利的决定。

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