piercing the corporate veil. The judicial act of imposing personal liability on otherwise immune corporate officers, directors, and shareholders for the corporation’s wrongful acts. — Also termed disregarding the corporate entity; veil-piercing. See CORPORATE VEIL. [Cases: Corporations 1.4(1). C.J.S. Corporations §§ 9, 13.] “[C]ourts sometimes apply common law principles to ‘pierce the corporate veil’ and […]
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The judicial act of imposing personal liability on otherwise immune corporate officers, directors, and shareholders for the corporation’s wrongful acts. — Also termed disregarding the corporate entity; veil-piercing. See CORPORATE VEIL. [Cases: Corporations 1.4(1). C.J.S. Corporations §§ 9, 13.]
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piercing the corporate veil 揭穿公司面纱 一项司法原则，即对公司的违法行为，例如为实施诈骗而成立公司，法院可以不考虑通常的免除公司管理人员等人的个人责任。根据此项原则，以公司名义实施欺诈或其他不法行为时，可以不顾公司的法人结构和股东的有限责任，责令股东、管理人员、董事等人承担个人责任。但法院只有对欺诈行为或违法行为或为避免侵害他人权利时，才能不考虑其公司的组织形式。 (→instrumentality rule)
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