Skip to main content Skip to main navigation menu Skip to site footer
  • Register
  • Login
  • Language
    • English
    • Język Polski
  • Menu
  • Home
  • Current
  • Archives
  • Announcements
  • About
    • About the Journal
    • Submissions
    • Editorial Team
    • Privacy Statement
    • Contact
  • Register
  • Login
  • Language:
  • English
  • Język Polski

Comparative Law Review

„Piercing the Corporate Veil Doctrine in Poland?” A Comparative Perspective
  • Home
  • /
  • „Piercing the Corporate Veil Doctrine in Poland?” A Comparative Perspective
  1. Home /
  2. Archives /
  3. Vol. 20 (2015) /
  4. Articles

„Piercing the Corporate Veil Doctrine in Poland?” A Comparative Perspective

Authors

  • Michał Rządkowski Instytut Nauk Prawnych Polskiej Akademii Nauk

DOI:

https://doi.org/10.12775/CLR.2015.011

Keywords

piercing doctrine, corporate governance, corporate veil, civil law, business organisations

Abstract

This article explains the concept of piercing the corporate veil doctrine which is widely recognised in common law countries. Generally, the doctrine allows the extension of liability for a company’s debts to shareholders and officers, if any kind of fraud or unfairness is involved. This dissertation focuses on differences between American and British attitudes towards the doctrine and analyses the grounds for the what is known as “judicial piercing” and “statutory piercing”. Nevertheless, the main purpose of this paper is to answer the question of whether the piercing doctrine can be applied to the Polish legal system. Officially, it has never been recognised by Polish jurisprudence and courts. However, in-depth research on that issue can provide really surprising results. It seems that current statutory measures in Poland can extend the liability of a company towards officers, directors etc. and can easily be compared with “statutory piercing”. The article also touches on the problem of shareholders’ tort liability under Polish law. Furthermore, the article sheds light on the new Polish Insolvency Act and its consequences for the concept of corporate liability as well as the “Amber Gold” case, one of the biggest financial scandals in Poland for many years.

Comparative Law Review

Downloads

  • PDF

Published

2016-10-13

How to Cite

1.
RZĄDKOWSKI, Michał. „Piercing the Corporate Veil Doctrine in Poland?” A Comparative Perspective. Comparative Law Review. Online. 13 October 2016. Vol. 20, pp. 55-85. [Accessed 4 July 2025]. DOI 10.12775/CLR.2015.011.
  • ISO 690
  • ACM
  • ACS
  • APA
  • ABNT
  • Chicago
  • Harvard
  • IEEE
  • MLA
  • Turabian
  • Vancouver
Download Citation
  • Endnote/Zotero/Mendeley (RIS)
  • BibTeX

Issue

Vol. 20 (2015)

Section

Articles

Stats

Number of views and downloads: 657
Number of citations: 0

Search

Search

Browse

  • Browse Author Index
  • Issue archive

User

User

Current Issue

  • Atom logo
  • RSS2 logo
  • RSS1 logo

Information

  • For Readers
  • For Authors
  • For Librarians

Newsletter

Subscribe Unsubscribe

Language

  • English
  • Język Polski

Tags

Search using one of provided tags:

piercing doctrine, corporate governance, corporate veil, civil law, business organisations
Up

Akademicka Platforma Czasopism

Najlepsze czasopisma naukowe i akademickie w jednym miejscu

apcz.umk.pl

Partners

  • Akademia Ignatianum w Krakowie
  • Akademickie Towarzystwo Andragogiczne
  • Fundacja Copernicus na rzecz Rozwoju Badań Naukowych
  • Instytut Historii im. Tadeusza Manteuffla Polskiej Akademii Nauk
  • Instytut Kultur Śródziemnomorskich i Orientalnych PAN
  • Instytut Tomistyczny
  • Karmelitański Instytut Duchowości w Krakowie
  • Ministerstwo Kultury i Dziedzictwa Narodowego
  • Państwowa Akademia Nauk Stosowanych w Krośnie
  • Państwowa Akademia Nauk Stosowanych we Włocławku
  • Państwowa Wyższa Szkoła Zawodowa im. Stanisława Pigonia w Krośnie
  • Polska Fundacja Przemysłu Kosmicznego
  • Polskie Towarzystwo Ekonomiczne
  • Polskie Towarzystwo Ludoznawcze
  • Towarzystwo Miłośników Torunia
  • Towarzystwo Naukowe w Toruniu
  • Uniwersytet im. Adama Mickiewicza w Poznaniu
  • Uniwersytet Komisji Edukacji Narodowej w Krakowie
  • Uniwersytet Mikołaja Kopernika
  • Uniwersytet w Białymstoku
  • Uniwersytet Warszawski
  • Wojewódzka Biblioteka Publiczna - Książnica Kopernikańska
  • Wyższe Seminarium Duchowne w Pelplinie / Wydawnictwo Diecezjalne „Bernardinum" w Pelplinie

© 2021- Nicolaus Copernicus University Accessibility statement Shop