GROUPS OF COMPANIES AND ABUSE OF LEGAL FORM
Date Issued
2026-05-27
Abstract
This paper examines the issue of abuse of legal form within groups of companies, with
particular attention to the ways in which such groups may rely on complex structures and formal
legal separation to evade liability. It analyzes the consequences of these practices for legal
certainty, market competition, and the protection of creditors. The paper further considers the legal
mechanisms developed to limit abuse of legal forms, including piercing the corporate veil and the
rules governing liability within groups of companies. The conclusion emphasizes the need to strike
a balance between respect for the autonomy of separate legal entities and effective protection
against abusive practices, as well as the importance of improving regulatory frameworks in
response to contemporary challenges in company governance.
particular attention to the ways in which such groups may rely on complex structures and formal
legal separation to evade liability. It analyzes the consequences of these practices for legal
certainty, market competition, and the protection of creditors. The paper further considers the legal
mechanisms developed to limit abuse of legal forms, including piercing the corporate veil and the
rules governing liability within groups of companies. The conclusion emphasizes the need to strike
a balance between respect for the autonomy of separate legal entities and effective protection
against abusive practices, as well as the importance of improving regulatory frameworks in
response to contemporary challenges in company governance.
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