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The features of doctrine of "piercing the corporate veil" in continental legal system using the example of Germany

Belyaeva Anastasia Nikolaevna  (Institute of Philosophy and Law of the Siberian Branch of Russian Academy of Sciences (Novosibirsk) )

The article deals with the experience of the application of the doctrine of "piercing the corporate veil" in Germany, the country relating to the continental legal system. The doctrinal justification of this doctrine and its consolidation in the German law on legal entities are analyzed. Based on the analysis of specific cases the author draws conclusions on the criteria for application of the doctrine used by courts in Germany, the evolution of the Supreme Court of Germany approach to the legal rationale of the doctrine of

Keywords:piercing the corporate veil, the group of companies ex contractu, the de facto group of companies, subjective theory of abuse, theory of violation of the fundamental objectives of law, the responsibility for the destructive interference.
 

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Citation link:
Belyaeva A. N. The features of doctrine of "piercing the corporate veil" in continental legal system using the example of Germany // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2017. -№01. -С. 64-68
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