PIERCING THE CORPORATE VEIL
Keywords:
piercing the corporate veil, companies, extended liability, creditor protectionAbstract
The subject of this research is the doctrine of piercing the corporate veil, which is applied in cases where the satisfaction of creditors’ claims against companies is jeopardized due to possible abuses committed by the manager or the members/shareholders of the company.
In essence, the doctrine of piercing the corporate veil entails disregarding the separate legal personality of the company and extending liability for its obligations to its founders, members, or shareholders.
In the following sections, this doctrine will be defined through the prism of several theoretical approaches, as well as its regulation under the Macedonian Company Law. Furthermore, we will examine the origins of the practice of piercing the corporate veil, its presence and regulation in the legal systems of the former Socialist Federal Republic of Yugoslavia, and ultimately focus on its regulation and application in Macedonian law. This will be illustrated through examples from Macedonian case law, with the aim of emphasizing its importance and practical application.
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