单词 | Sham transaction |
释义 | 虛假交易 A transaction in which the parties intended not to create those legal rights and obligations that they then give the appearance of creating. A transaction which only has the appearance of a legal transaction creating duties and rights (Sino Billion Ltd & Anor v Lam Chok Wai [2003] 2 HKC 167) and is used to conceal a real transaction (WT Ramsay Ltd v IRC [1982] AC 300). For example, sham devices and artificial transactions may be used to disguise the grant of a tenancy and to evade the occupier’s claiming statutory protection: AG Securities v Vaughan, Antoniades v Villiers [1990] 1 AC 417, [1988] 3 All ER 1058 (HL); Wong Kau (alias Wong Yiu Wan) v Wong Hsien Chee & Ors [1964] HKLR 422. See also Sham. 在虛假交易中,有關的當事人意圖不產生他們其後作出產生模樣的法律權利和責任。只有產生義務和權利的法律交易模樣的交易(Sino Billion Ltd & Anor v Lam Chok Wai [2003] 2 HKC 167),並藉以隱藏真正的交易(WT Ramsay Ltd v IRC [1982] AC 300)。例如可利用虛假手段和虛假交易掩飾租賃的授予,及逃避佔有人受法規保障的申索:AG Securities v Vaughan, Antoniades v Villiers [1990] 1 AC 417, [1988] 3 All ER 1058 (上議院) ;Wong Kau v Wong Hsien Chau [1964] HKLR 422。另見 Sham。 |
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