Piercing the Corporate Veil is Enveloped in the Mists of Metaphor-How to Increase the Predictability and Consistency

• Main Authors: Wen-Ju Wu, 吳玟儒
• Other Authors: Jen-Guang Lin
• Format: Others
• Language: zh-TW
• Published: 2015
• Online Access: http://ndltd.ncl.edu.tw/handle/wq27qk

碩士 === 國立臺灣大學 === 法律學研究所 === 103 === The corporate entity doctrine and the principle of limited liability are the important inventions in the modern company law. Because of these inventions, the company should be regarded as a independent entity and the shareholders should only be responsible for the money they put into the company. But when someone want to abuse these systems, it is not fair to the company creditor. So the “Piercing the corporate veil“ comes to figure out the problem. Piercing the corporate veil is an equity system, so the court decide to pierce the veil or not all depends on the judge. In this thesis, first introduce the theory of “piercing the corporate veil” and the elements of these theory. Second, introduce the problem of piercing the corporate veil, the problem is because the elements of “piercing the corporate veil” is so abstract, unpredictable and lack of consistent standard. In Taiwan, we amend our Company Act and accept the concept of “piercing the corporate veil” in January 30, 2013. This amendment can solve the court deny to use the “piercing the corporate veil” just because there is no statutory law in our Company Act. This thesis research the all judgments about “piercing the corporate veil” and then analysis these judgments. But is this amendment perfect? This thesis point out the weakness of the amendment and offer the revise of the amendment.