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台南會計師公司登記:公司股份經法院假扣押後之股務處理,自仍得依公司法第267條按原有股份比例優先分認新股

按假扣押之裁定載明假扣押之標的者,則僅得就該標的實施之,經假扣押之標的,債務人不得為事實上及法律上之處分,如有違反,對債權人不生效力。本案經法院假扣押之股份之股東,僅對其經假扣押之股份不得自由處分而已,其未經假扣押之股份,自仍得自由轉讓;至公司依法辦理增資與股東之股份經法院假扣押乙事無涉,且經法院假扣押之股份之股東,其股東權利並未當然喪失,如公司決議增資,自仍得依公司法第267條按照原有股份比例儘先分認新股。(經濟部75年10月13日商44926號)

 

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