This paper examines the issue of abuse of legal form within groups of companies, with particular attention to the ways in which such groups may rely on complex structures and formal legal separation to evade liability. It analyzes the consequences of these practices for legal certainty, market competition, and the protection of creditors. The paper further considers the legal mechanisms developed to limit abuse of legal forms, including piercing the corporate veil and the rules governing liability within groups of companies. The conclusion emphasizes the need to strike a balance between respect for the autonomy of separate legal entities and effective protection against abusive practices, as well as the importance of improving regulatory frameworks in response to contemporary challenges in company governance.
Zhateva et al. (Wed,) studied this question.