“刺破公司面纱”规则辨析——以最高人民法院第15号指导案例为中心

Regulation Interpretation for “Piercing the Corporate Veil”——The No. 15 Guiding Case of Supreme People's Court

刺破公司面纱规则分为传统刺破公司面纱、反向刺破公司面纱及刺破姊妹公司面纱。刺破姊妹公司面纱又分为直接刺破姊妹公司面纱及间接刺破姊妹公司面纱,后者亦称"三角刺破"。最高人民法院第15号指导案例适用直接刺破公司面纱,而非三角刺破公司面纱,其不同之处在于责任流是否需经由实际控制人直接流向姊妹公司。

The regulation of "piercing the corporate veil"includes traditional case,reversal case and the case of piercing the sister’s corporate veil while the latter is called "triangle piercing". The No. 15 guiding case of Supreme People’s Court is applicable to the case of directly piercing corporate veil rather than the case of piercing the sister corporate vail. The difference is whether the responsibility flow should directly flow to the sister corporate by the actual controller.