تصفية الشركات المساهمة العامة في القانون اليمني والفقه الإسلامي

Abstract

This study examines the provisions of Yemeni law regarding the Liquidation of Public Stock Companies and the extent to which its provisions are found to be in accordance with the principles of Islamic jurisprudence. The researcher analysed the context of the Yemeni company law paragraphs connected with public stock company liquidation and used the inductive methodology, tracing all of the ideas and injunctions related to the issue of liquidation in the books of Islamic jurisprudence, in addition to other books and research. Then the researcher used comparative methodology to highlight the importance of liquidation of public stock companies from both shariah and modern legal Perspective. The researcher surveyed the liquidation related legal aspects and the reasons and justifications behind the dissolution of companies and their business operations. He also dwelt on their meaning, nature and how liquidation proceeds, this study also will shed lights on the legal implications that are related to the liquidation of Public Stock Companies. This study confirmed that though the Yemeni commercial lawmakers have allotted some texts for company liquidation, they remain incomplete. Furthermore it was found that in spite of the absence of the term for company liquidation in Islamic jurisprudence, the Muslim jurists practiced the meaning of liquidation without ever refering to it in these terms. Finally, the researcher poses many ideas and hypotheses that can explain the liquidation of public stock companies and suggests a number of recommendations which may contribute to the enactment of laws in a more accurate manner.