تجريد الشريك في شركة الشخص الواحد من المسؤولية المحدودة : دراسة مقارنة

الملخص EN

In 2018 the Egyptian legislator allowed the establishment of one- man companies.

This new amendment was a result of heated legal debates between proponents of the doctrine of Unified Patrimony and the supporters of the view that called for the establishment of one-man companies as an exception of the doctrine of Unified Patrimony in the interests of trade and investment.

The main concern of opponents of the establishment of one-man companies is the abuse of the limited liability by the sole shareholder in a one-man company to the detriment of the company’s creditors as well as third parties.

Accordingly, the doctrine of piercing the corporate veil has emerged as a buffer to prevent the abuse of the doctrine of limited liability by allowing the court to disregard the separate personality of the company including the company’s separate patrimony and holding the partner personally liable for the debts of the company.

This article addresses the doctrine of piercing the corporate veil as a safeguard to prevent the abuse of the corporate form in one-man companies.

Accordingly, this study looks at the origins of the principle of limited liability under comparative company law.

Then, the study looks at the legal debates that accompanied the establishment of one-man companies.

The study further examines the doctrine of piercing the corporate veil under the English and American Law as examples of Common Law Countries, German Law as an example of a European Private Law country and finally, the stance of selected Arab Laws regarding the doctrine of piercing the corporate veil is examined using the United Arab Emirates Law and Egyptian Laws as examples.

Finally, the study concludes by outlining the major principles governing the doctrine of piercing the corporate veil both under the Egyptian Law and Comparative Law.