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section 214 , section 332 of the company engaged in fraudulent or illegal transactions implementing acts shareholder accountability

Piercing the corporate veil on the UK Companies Act very cautious to grant creditors of the company shareholders held directly responsible authority is strictly limited, pierce the corporate veil main principles applicable to corporate groups . According to the British existing provisions of section 258 of the Companies Act , the dominant company financial statements in accordance with the obligations linked , the subsidiary responsible for the company's debts and even Sun . " The legislature may be able to forge a two-edged hammer broke the shell company , even without the help of this hammer, always ready for the court broke down the shell of the company attempts ." [ 4 ]

Since the United States founded the company after personality denial system , this system was spread around the world , are beginning to use civil law , and judicial precedents exist in the form in use . In Germany , the company legal personality denial system is often called " straight cable responsibility system", it makes up for the lack of shareholder limited liability system , namely the implementation of a limited liability company shareholder abuse violations , which results in the interests of a third person suffered damage, directly to the creditor recourse obligations of agitation , the same also applies to the parent control abuse of dominance subsidiary acts harm the interests of creditors in the case . In Japan, the 1969 Supreme Court ruling which denied legal personality using jurisprudence , the Court considered nominal operating authority in the company , the shareholders and the company's business, property , personnel confused with too little capital cases, the company essentially becomes as " Xinghai " and use this as a legal personality denial of objective elements . This theory is called in Japan, " Perspective " theory, through the perspective of the company behind the actual situation, in order to examine whether the application of independent personality compliance with the law , if abused , shareholders may accept unlimited liability . According to " Focus" theory, which is usually applied in the following two cases : one of the company's personality completely Xinghai ; Second, avoid application of the law and abuse of legal personality .

In the reform and opening up , the corporate system before the rise and development in our country , but also for China's modernization has played a huge role. With economic development , and one drawbacks are gradually emerging , many shareholders misuse of company independent personality and limited liability of shareholders , against the interests of creditors , should strengthen the protection of legislation in all respects .

China's " Civil Law" Article 41 , Article 48 provides that state-owned enterprises, collective enterprises, joint ventures , Sino-foreign cooperative enterprises , foreign-funded enterprises have the legal conditions , the registration of industrial and commercial administrative authority can obtain legal qualifications. [ 5 ] State-owned enterprise legal management of the state authorizes the property of their civil liability ; collective corporate , corporate joint ventures , Sino-foreign joint venture corporation, foreign legal pe本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。