| Tittel: | Piercing the corporate veil : – a multijurisdictional study | | Ansvar: | Anssi Kärki | | Forfatter: | Kärki, Anssi  | | Materialtype: | Artikkel - elektronisk | | Signatur: | Nordisk tidsskrift for Selskabsret | | Utgitt: | København : DJØF Forlag, 2020 | | Omfang: | S. 60-68 | | Serie: | Nordisk tidsskrift for Selskabsret ; 2-3/2020 | | Emneord: | Aksjer / Aksjeselskapsrett / Selskapsrett | | Stikkord: | KKO 2015-17 | | Geografiske emneord: | Finland | | Innhold: | This article is based on my dissertation titled »Piercing the corporate veil – A multijurisdictional study aimed at developing the Finnish Piercing doctrine«. I successfully defended my thesis on 13th of March 2020 at University of Lapland. The thesis was reviewed and accepted by professors Vesa Annola and Hanne
Søndegaard‐Birkmose. The entire dissertation is available for free at Lauda. With this brief article, I will provide information the key results. On this occasion, I will focus more on comparative aspects of the research.
In its simplest form, veil piercing means holding additional persons besides the formally liable parties liable for corporate obligations. Having said that, the concept is heavily and regularly contested in every aspect, and the simple form perhaps only exists in the minds of naïve scholars and optimistic attorneys. Before 2015, there had not been a clear consensus on whether veil piercing was even possible in Finland. With its KKO 2015:17 decision, the Supreme Court of Finland accepted
veil piercing without the support of any statutory provision. The decision directly addressed veil piercing, shed some light on its requirements, and confirmed the relevance of some opinions found in legal literature.
Based on KKO 2015:17. | | Del av verk: | Nordisk tidsskrift for Selskabsret 2-3/2020 |
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