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題名:反向揭穿公司面紗原則之研究
書刊名:東吳法律學報
作者:張心悌 引用關係
作者(外文):Chang, Hsin-ti
出版日期:2013
卷期:24:4
頁次:頁65-97
主題關鍵詞:反向揭穿公司面紗揭穿公司面紗企業責任實質董事資產分割Reverse piercing of corporate veilPiercing the corporate veilEnterprise liabilityDirector de factoAssets partition
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(5) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:5
  • 共同引用共同引用:33
  • 點閱點閱:86
本文之研究,係以雷曼連動債的問題為出發點,嘗試就反向揭穿公司面紗原則與美國法相關案例之討論,作一個較深入且完整的分析,並藉由經濟分析的角度,反覆思考關係企業有限責任與資產分割所產生的問題。本文之研究顯示,反向揭穿公司面紗原則在美國的發展至今已約有八十多年的時間,惟美國各州與聯邦法院就反向揭穿公司面紗的適用呈現相當分歧的見解,且多數法院持否定態度;美國學者對此原則之適用亦十分保留。在反向揭穿公司面紗原則仍具有高度爭議性、案件事實特殊性與判斷標準模糊不確定的情形下,本文並未企圖主張我國應該引進該原則之適用。然而,國際與國內關係企業或集團企業因商業交易或侵權行為所產生的企業責任問題,已非傳統單一公司主體及自然人投資人思考下的法律制度所能規範,本文所研究的反向揭穿公司面紗原則,以及其他可能的替代方案,如代理理論、實質董事與企業責任等,應可就關係企業或集團企業所衍生的責任主體問題,提供若干有趣的思考方向,後續的相關發展與研究,仍值得吾人進一步的關注。
This paper uses the case of structured notes issued by Lehman Brother Co. as a starting point to study the principle of reverse piercing of corporate veil and its relevant cases developed in the United States. In addition, this paper will discuss such principle from the perspective of economic analysis and contemplate the issues regarding limited liability in corporate group and asset partitioning. This study shows that although the principle of reverse piercing of corporate veil has been developed for more than 80 years in the United States, the state and federal courts have substantial disagreement on its application, most courts and scholars are against such principle. This paper does not take the position to recommend such principle to be adopted in Taiwan since its application is still highly debated, fact-specific and its standards are ambiguous. However, we should pay more attentions to the issues of liabilities in corporate groups or affiliates arising out of domestic or international transactions and this paper, through studying the principle of reverse piercing of corporate veil and its possible alternatives, such as agency theory, director de facto or shadow director, and enterprise liability, shall shed some lights in this respect.
期刊論文
1.劉公偉(20001200)。股東有限責任之經濟分析。政大法學評論,64,121-151。new window  延伸查詢new window
2.Cheng, Thomas K.(2011)。The Corporate Veil Doctrine Revisited: A Comparative Study of the English and the U.S. Corporate Veil Doctrines。Boston College International and Comparative Law Review,34(2)。  new window
3.Crespi, Gregory S.(1990)。The Reverse Pierce Doctrine: Applying Appropriate Standards。J. CORP. L.,16,33。  new window
4.Matheson, John H.(2009)。The Modern Law of Corporate Groups: An Empirical Study of Piercing the Corporate Veil in the Parent-Subsidiary Context。North Carolina Law Review,87,1091-1155。  new window
5.Thompson, Robert B.(1991)。Piercing the Corporate Veil: An Empirical Study。Cornell Law Review,76(5),1036-1074。  new window
6.Kurtis A.,、Kemper, Annotation(2010)。Acceptance and Application of Reverse Veil-Piercing- Third Party Claim。A. L. R.,2,195。  new window
7.Larry E., Ribstein(2005)。Reverse Limited Liability and the Design of Business Associations。Del. J. Corp. L.,30,199。  new window
8.Leslie C., Heilman(2004)。Flight Limited Partnership: Will the Virginia Supreme Court Permit Outsider Reverse Veil-Piercing Against a Limited Partnership?。Del. J. Corp. L.,28,619。  new window
9.Meredith, Dearborn(2009)。Enterprise Liability: Reviewing and Revitalizing Liability for Corporate Group。Cal. L. Rev.,97,195。  new window
10.Michael J., Gaertner(1989)。Reverse Piercing the Corporate Veil: Should Corporation Owners Have It Both Ways?。Wm. and Mary L. Rev.,30,667。  new window
11.Hansmann, Henry、Kraakman, Reinier(2000)。The Essential Role of Organizational Law。The Yale Law Journal,110(3),387-440。  new window
12.Berle, A. A., Jr.(1952)。The Theory of Enterprise Entity。Columbia Law Review,47,343。  new window
13.Thompson, Robert B.(1994)。Unpacking Limited Liability: Direct and Vicarious Liability of Corporate Participants for Torts of the Enterprise。VAND. L. REV.,47,1。  new window
14.Blumberg, Phillip I.(2005)。The Transformation of Modern Corporation Law: The Law of Corporate Groups。Conn. L. Rev.,37,605。  new window
圖書
1.Vandekerckhove, Karen(2007)。Piercing the Corporate Veil。Kluwer Law International。  new window
2.BLUMBERG, PHILIP I.(1987)。THE LAW OF CORPORATE GROUP- SUSTANTIVE LAW。  new window
3.FLETCHER, WILLIAM MEADE(2009)。FLETCHER CYCLOPEDIA OF THE LAW OF CORPORATIONS。FLETCHER CYCLOPEDIA OF THE LAW OF CORPORATIONS。  new window
4.Kraakman, R.、David, P.、Armour, J.、Hansmann, H. P.、Hertig, G.、Klaus, H.、Enriques, L.(2004)。The Anatomy of Corporate Law: A Comparative and Functional Approach。New York, NY:Oxford University Press。  new window
5.黃銘傑(2001)。公開發行公司法制與公司監控--法律與經濟之交錯。台北。new window  延伸查詢new window
6.賴源河、王泰銓(2002)。新修正公司法解析。元照。  延伸查詢new window
7.劉連想(201109)。現代公司法。新學林出版公司:劉連煜。  延伸查詢new window
8.Bainbridge, Stephen M.(2002)。Corporation Law and Economics。Foundation Press。  new window
9.Clark, R. C.(1986)。Corporate Law。Boston, MA:Aspen Law & Business。  new window
10.王文宇(2008)。公司法論。元照。  延伸查詢new window
11.Easterbrook, Frank H.、Fischel, Daniel R.(1991)。The Economic Structure of Corporate Law。Harvard University Press。  new window
其他
1.郭大維(2010)。股東有限責任與否認公司法人格理論之調和--台灣引進「揭穿公司面紗原則」之探討。  延伸查詢new window
2.David, Cabrelli。The Case Against Outsider Reverse Veil Piercing in Company Law, University of Edinburgh, School of Law,http://ssrn.com/abstract=1546976, 2010/03。  new window
3.Stephen M., Bainbridge。Abolishing Veil Piercing,http://papers.ssrn.com/paper.taf? abstract_id=236967, 2000/08/02。  new window
圖書論文
1.張心悌、朱德芳(2010)。揭穿公司面紗原則與否認公司法人格理論之過去、現在與未來--台灣法院判決之實證分析與揭穿公司面紗原則之再定位。公司法理論與實踐:兩岸三地觀點。北京:中國法律圖書公司。  延伸查詢new window
2.劉連煜(2006)。揭穿公司面紗原則及否認公司人格理論在我國實務之運用。公司法理論與判決研究。臺北:元照出版有限公司。  延伸查詢new window
 
 
 
 
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