Acta Universitatis Carolinae Iuridica (AUC Iuridica) is a legal journal published since 1955, which presents longer essays as well as short articles on topics relevant for legal theory and international, European and Czech law. It also publishes works concerning current legislative problems.
Although intended primarily for domestic audience, AUC Iuridica is useful also for foreign experts, who can take advantage of summaries in foreign languages (English, German and French) and key words, which are systematically added to the main articles and essays.
The published articles are subject to peer reviews. If necessary, reviewed texts are sent back to the author for revision.
AUC Iuridica accepts contributions from any contributor on any current legal topic.
The journal is registered in the Czech National Bibliography (kept by the National Library of the Czech Republic) and in the Index to Foreign Legal Periodicals (kept by the American Association of Law Libraries).
The journal is archived in Portico.
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We are pleased to inform you that the journal Acta Universitatis Carolinae Iuridica was the first journal of the Faculty of Law of Charles University to be included in the prestigious international database SCOPUS. This Elsevier database is the largest abstract and citation database of peer-reviewed literature in the world. The editors of the journal expect from the inclusion in the elite SCOPUS database not only an increase in the readership of the journal, but also an increase in interest in the publication of papers by both Czech and foreign authors.
AUC IURIDICA, Vol 57 No 2 (2011), 67–98
Piercing the Corporate Veil, komparativní kontury tohoto institutu a rekodifikace českého práva soukromého
[Piercing the Corporate Veil, Comparative Outlines of this Institution and Re-Codification of Czech Private Law?]
Tomáš Mach
published online: 04. 02. 2015
abstract
Piercing the Corporate Veil, Comparative Outlines of this Institution and Re-Codification of Czech Private Law? This article discusses the institution of corporate veil (and its analogies) in the economically most important traditional legal orders (USA, England and Wales, Germany and France). It focuses on an analysis of the theoretical concepts of such institutions in the respective legal orders and points out conceptual differences of these institutions in relevant legal orders. Having done so, the current writer turns to the 2011 proposed concept of the Czech corporate law and proposed piercing of corporate veil vis-à-vis managers in such entities under the planned Czech legislation and by comparison to the applicable outlines and framework of this institution abroad, the current writer points to the weaknesses of the content Czech bill, suggesting it be re-drafted before passing.
keywords: corporate veil; piercing the corporate veil; piercing the veil; mala fides; holding; group of companies; koncern; Konzern; award; société fictive; confusion des patrimoines; fraud; fraudulent intent; alter ego; identity; instrumentalisty; undercapitalization; agency; Haftungsdurchgriff
Piercing the Corporate Veil, komparativní kontury tohoto institutu a rekodifikace českého práva soukromého is licensed under a Creative Commons Attribution 4.0 International License.
230 x 157 mm
periodicity: 4 x per year
print price: 65 czk
ISSN: 0323-0619
E-ISSN: 2336-6478
