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2005年《公司法》修订案通过,其中第20条引入了公司法人人格否认制度,进行了原则性的规定。但在司法实践中,对于该制度的适用我国一直保持慎重的态度,最高院第15号指导案例也彰显了这个态度。法人人格否认制度具有补充性和模糊性的特征,在适用时我们更需要把握该条文的本意与立法精神。只有在依据一般民法规定无法有效保护债权人的利益时,才能在满足相关条件下将公司责任扩展至有限责任股东,由其承担连带责任。
In 2005, the Company Law passed the amendment. Article 20 of the Company introduced the system of denying the personality of the corporate legal person and carried out the principle. However, in judicial practice, China has always maintained a cautious attitude toward the application of this system. This guideline is also demonstrated by the Supreme People’s Guide No. 15. The system of corporate personality denial has the characteristics of complementarity and fuzziness. When applicable, we also need to grasp the essence of the article and the spirit of legislation. Only when the interests of the creditors can not be effectively protected according to the provisions of the general civil law can the liability of the joint liability be extended to the limited liability shareholders under the relevant conditions.