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作 者:蒲菊花[1]
出 处:《广东商学院学报》2004年第2期86-91,共6页Journal of Guangdong University of Business Studies
摘 要:世界各国对法人人格否认法理的适用多采用判例法模式,由法官在个案的审理中依照公平的理念予以认定,故而法人人格否认法理与诉讼法理联系紧密,在证明责任、当事人的确定、既判力的扩张等诉讼理论问题上均值得加以探讨。The principle of disregard of corporate personality is related to the theories of civil procedure because it is established through case law in many countries, and the judge has the authority to decide whether the principle should be adopted according to the equitable conception. It is significant to discuss the principle from the procedural theories, such as burden of proof, capacity of party and effect of judgment.
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