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委托人所设立的信托,具有阻止、拖延或欺诈其现在或未来债权人债权实现的实际意图或没有合理对价支撑以及使其丧失清偿能力的,属于可撤销的信托,这种信托可撤销制度可以有效地保护委托人之债权人的利益。英美制定法对此种信托之主、客观要件,可撤销性之证明,撤销权之行使均作出了明确而具体的规定。这种信托可撤销法律制度在我国信托法和破产法中存在严重缺漏,因此,本文通过借鉴英美法中相关法律制度之设计,提出如何构建我国欺诈性移转信托可撤销法律制度。
The trust established by the trustor, which has the practical intention of preventing, delaying or deceiving the creditor’s rights now or in the future or the reasonable intention of supporting it and losing its ability to pay, is a revocable trust, and such trust revocation system can be effective Protect the interests of the principal’s creditors. The Anglo-American formulary laws make explicit and specific provisions on the owners and objective elements of such trusts, the certificates of revocability and the exercise of the right of cancellation. Therefore, this article draws lessons from the design of the relevant legal system in Anglo-American law and proposes how to construct a revocable legal system of fraudulent transfer trust in our country.