法律英语词汇“Separate entity doctrine”的翻译、意思、用法、释义-法律词典

单词	Separate entity doctrine
释义	獨立法團原則 The principle that a limited company is a legal person with its own legal personality separate from that of its members and its related companies in the same group. Except in the areas of tax law and financial reporting, limited companies in a group are treated as separate legal entities. For example, a creditor can only turn to the debtor company, rather than the related companies in the group, for payment of debt: Re Southard & Co Ltd [1979] 1 WLR 1198. See also Corporate capacity; Separate legal personality. 指有關的有限公司是有其本身合法個體的法人，與屬同一集團的成員及其有關連的公司分開。除稅法及財政報告之外，集團內的有限公司會被視為獨立的法團。例如債權人只可向債務人的公司，而非集團內有關連的公司追討債務：Re Southard & Co Ltd [1979] 1 WLR 1198。另見 Corporate capacity; Separate legal personality。
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