Collected Papers of the Faculty of Law in Novi Sad, University in Novi Sad
2023, vol. LVII, No. 4, pp. 1259-1275
Language of the paper: Serbian
Overview paper
udk: 347.7:340.142
doi:10.5937/zrpfns57-48254
Author:
Aleksandra Sekulić
University of Kragujevac
Faculty of Law Kragujevac
asekulic@jura.kg.ac.rs
ORCID ID: 0000-0002-9635-5329
Abstract:
Piercing the corporate veil represents one of the most contraversal institutes in company law because it represents a deviation from the rules on limited liability. As this institute became part of the judicial practice, the judicial practice is very important in the analysis of the given institute. There are some comparative legal systems in which this institute is often applied in judicial practice. On the other hand, there are systems, including domestic ones, in which this institute is rarely and cautiously applied in practice. The main goal of the research in this paper is the analysis of the institute of piercing the corporate veil and its significance in Company law, with a special reference to domestic judicial practice and the analysis of certain characteristics of comparative judicial practice.
Keywords:
piercing the corporate veil, abuse of rules on limited liability, case law, limited liability, member of company.