关联公司扩张适用公司人格否认之检讨——兼评最高法院指导案例15号

A Review of Extensive Application of Piercing the Corporation Veil in Affiliated Companies——Discussion on the Guiding Case No.15 of the Supreme Court

最高人民法院发布的指导案例15号就人格混同的关联公司如何承担责任作出裁判指导,即由人格混同的关联公司对外承担连带责任。该裁判要旨折射的法理契合我国公司法学界通说。然该通说忽视关联公司背后滥用股东权利的控制股东,实践中易造成关联公司的控制股东利用关联公司谋取不当利益、逃避责任。故关联公司扩张适用公司人格否认时,除了揭开人格混同的关联公司的面纱外,还应进一步揭开关联公司背后滥用权利的控制股东的面纱。

The Guiding Case No.15 enacted by the Supreme Court stipulates the civil liability of affiliated companies of which the corporate personality is confused.The legal theory behind this sentence coincides with the majority view in China.However,because the majority view pays no attention to the controlling shareholders in affiliated companies,it is easy for the controlling shareholders to abuse the power to gain illegal revenue and avoid responsibility.Therefore,with piercing the veil of affiliated companies,the liability shall be also imposed on shareholders when they abused corporate personality.