| 单词 | Lifting the corporate veil |
| 释义 | 揭開公司的面紗 A process by which the courts look behind the legal personality which the law has given to corporate entities, to examine the purpose of its creation and the manner of its control: Re Darby, ex p Brougham [1911] 1 KB 95. A court may lift the corporate veil where a company is a sham in the sense of a cloak or device to avoid or limit certain legal liabilities: Gilford Motor Co Ltd v Horne [1933] All ER Rep 109, 1 Ch 935 (CA), Jones v Lipman [1962] 1 WLR 832. Where justice of the case requires it, it is permissible to go behind the corporate veil where a company was used as a cloak for deception: HKSAR v Leung Yat Ming [1999] 2 HKLRD 402. An unresourced subsidiary may be held to be a mere agent of, or in partnership with, its parent, therefore allowing recourse against the parent to claimants against the subsidiary. The corporate veil can be lifted if there is a prima facie case that a defendant controlled the company, or that the company has been used for crime and the company’s accounts benefited a defendant: S-J v Lee Chau Ping & Anor [2000] 1 HKLRD 49 (CFI). See also Corporate capacity; Corporate veil; Incorporation. 法庭回顧法律給予某法團單位的法人資格，以驗證其創立的目的及管理的方式的程序：Re Darby, ex p Brougham [1911] 1 KB 95。當某公司因掩飾或其他手段而作出虛假的行為以避免或限制某些特定的法律責任，法庭可揭開公司的面紗：Gilford Motor Co Ltd v Horne [1933] All ER Rep 109, 1 Ch 935（英國上訴法院）；Jones v Lipman [1962] 1 WLR 832。如有關個案達致公正而有所需要，即可回顧該公司用作掩飾並作出欺騙行為的面紗：HKSAR v Leung Yat Ming [1999] 2 HKLRD 402。沒有資源的附屬公司可被當作母公司的純粹代理人或其合夥人，因此容許將針對母公司的資源轉移至針對母公司的申索人。公司的面紗可被揭開，如有表面上的案件指出被告人控制該公司，或該公司曾用作犯罪用途，或該公司的帳目使被告人受益：S-J v Lee Chau Ping & Anor [2000] 1 HKLRD 49 （高等法院原訴庭）。另見 Corporate capacity; Corporate veil; Incorporation。 |
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