THE DOCTRINE OF "PIERCING THE CORPORATE VEIL": THE ESSENCE OF THE CONCEPT AND THE OBSTACLES OF IMPLEMENTATION IN UKRAINE

Series "Law": Problems of modernization of economic legislation

Abstract

The article is devoted to the research of the essence of the doctrine of "piercing of the corporate veil" and systematic legal analysis of the prospects of its implementation in the legal field of Ukraine. Numerous scientific works and visions of domestic scientists in this field have been analyzed and comparative analysis has been made. Traditionally, the fundamental legal value is the achievement of justice as a result of a dispute between the parties to certain legal relationships. For a long time, scholars and legal practitioners have been debating how and by what fundamental principle of law enforcement it is possible to secure a utopian state of justice-free society. At present, the result of such controversy is the development of two fundamental concepts that underpin the constitutions of most countries, the "rule of Law" and the "rule of legislation". The article also focuses on the potential conflict of constitutional legal norms with the analyzed doctrine in its current form and offers some options for modernization of modern Ukrainian legislation, taking into account the possibility of implementation of the corresponding concept. On the basis of the analysis of scientific works of other scientists in the field of law and their own research of the question, conclusions and proposals on the introduction of the doctrine of "piercing of the corporate veil" in the legal system of Ukraine were formulated. Today, there is good reason to argue that taking the first steps towards implementing the corporate veil doctrine by modernizing the provisions of current legislation will certainly contribute to Ukraine’s success in fulfilling its commitment to achieving the sustainable development goals that were pursued. officially approved by the UN General Assembly at the end of September 2015 and endorsed by our country. At the same time, the contradiction of the doctrine under study with other norms of law established at the level of the laws of Ukraine can be resolved by appealing to the Convention on Human Rights and Fundamental Freedoms and the ECtHR’s practice, which also serve as a source of law in Ukraine under the Law of Ukraine. "On the Enforcement of Judgments and the Practice of the European Court of Human Rights" of 23.02.2006 No. 3477-IV. On the other hand, it will not be superfluous to introduce certain changes aimed at modernizing the current economic legislation in the context of providing opportunities for applying the doctrine of "corporate veil" as proposed by other scholars.

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