股东有限责任与否认公司法人格理论之调和——台湾引进“揭穿公司面纱原则”之探讨

股东有限责任制度是现代公司法制最重要的发明。在股东有限责任之下,股东对公司的责任仅限于其所投资之部分,股东个人无须对公司债权人负责。而公司具有独立的法人格,使得公司与其股东之人格相分离,且两者的财产亦分离独立,公司可独自为权利义务之主体。唯为避免股东有限责任与公司法人格遭到滥用,英美两国公司法制遂发展出所谓的'揭穿公司面纱原则'。在承认公司独立法人格的基础上,突破公司法人格独立与股东有限责任之界线,针对特定个案,否认公司之法人格,进而责令公司股东对公司债权人负责。本文将透过比较法的方式,探讨英美两国揭穿公司面纱原则之运用,以及台湾引进此一制度之可行性,以作为台湾未来改进之参考。

The limited liability for shareholders of a company is the greatest discovery of modern corporate law.For shareholders,this means that their liability for the company’s debts is limited to the amount they have vested.Further,a company is a legal entity distinct from its shareholders.It is capable of enjoying rights and of being subject to duties which are not the same as those enjoyed or borne by its shareholders.In order to prevent the abuse of limited liability and the separate legal personality of the company,the U.K.and the U.S.have developed the so-called"Piercing the Corporate Veil".Under the doctrine of piercing the corporate veil,the court may set aside the company’s formality and hold an individual or shareholder responsible for the acts or debts of the company.This article will explore the practices of piercing the corporate veil in the U.K.and the U.S.and will analyze the feasibility of introducing this doctrine into Taiwan through a comparative study.