Unit 7

Veil Piercing, Groups, and Creditors

Examine when separate personality yields to creditor protection, especially in affiliated-company groups and undercapitalized or confused operations.

Before seminar

Prepare Unit 7: Veil Piercing, Groups, and Creditors

Work through these public materials before class. The sequence keeps source reading before problem analysis and does not include model answers.

28 linked materials
Core law
7
Cases
8
Readings
12
Exercise
1
  1. Exercise

    Attempt the public exercise

    Apply the sources to a problem before looking at seminar discussion prompts.

Reflection prompts

  • Which rule or case controls the hardest issue in Unit 7?
  • Where would a Hong Kong, Delaware, UK, Singapore, or transnational comparator change the analysis?
  • What extra facts would you need before advising a director, shareholder, creditor, or regulator?

Introduction

This unit takes the separate-personality promise seriously and then asks when it fails. Students distinguish ordinary limited liability from abuse, commingling, undercapitalization, and post-dissolution misconduct.

  • Abuse of company personality and shareholder limited liability.
  • Group-company confusion, asset commingling, and shared operations.
  • Creditor remedies against shareholders, controllers, and liquidation obligors.
  • Evidentiary facts that support or weaken veil-piercing claims.

Hypotheticals

  • A supplier invoices Company A, but payments arrive from Company B and sales staff use Company C email signatures.
  • A single shareholder moves profitable contracts out of a debtor company before judgment.
  • Shareholders abandon a company after license revocation and lose its books.

Legislation

Use the Company Law’s personality-abuse and creditor-protection provisions with the Civil Code’s general private-law concepts. Interpretation III, the registered-capital provisions, the Bankruptcy Law, and the bankruptcy conference minutes help students connect veil piercing to unpaid capital, liquidation failures, and collective creditor proceedings.

Cases

Guiding Case No. 15 is the main Chinese group-confusion case. Guiding Case No. 9 shows liquidation-related creditor protection. Salomon supplies the comparative baseline.

Readings

The revision explanation helps students ask why the 2023 law expressly addresses horizontal veil piercing among affiliated companies. The comparative and China-focused veil-piercing readings then let students test how courts identify abuse, commingling, common control, and creditor reliance.

Unit materials

Legislation

law Mainland China English version

Company Law of the People's Republic of China (2023 Revision)

中华人民共和国公司法

The core statute for Chinese companies, covering legal personality, registration, capital, corporate organs, directors' duties, state-invested companies, bonds, accounting, restructuring, dissolution, liquidation, and liability.

Authority
National People's Congress
Citation
Revised 29 December 2023; effective 1 July 2024
Date
2024-07-01
law Mainland China Official translation

Civil Code of the People's Republic of China

中华人民共和国民法典

The general private-law framework for legal persons, civil juristic acts, agency, property, contracts, tort liability, and remedies that company-law disputes often rely on.

Authority
National People's Congress
Citation
Adopted 28 May 2020; effective 1 January 2021
Date
2021-01-01
judicial interpretation Mainland China Translation unavailable

SPC Company Law Interpretation II

最高人民法院关于适用《中华人民共和国公司法》若干问题的规定(二)

Judicial rules on company dissolution and liquidation disputes, including deadlock dissolution, liquidation duties, loss of accounting records, and liability of liquidation obligors.

Authority
Supreme People's Court
Citation
2020 amendment
Date
2020-12-29
judicial interpretation Mainland China Translation unavailable

SPC Company Law Interpretation III

最高人民法院关于适用《中华人民共和国公司法》若干问题的规定(三)

Judicial rules on company formation, capital contributions, defective contributions, withdrawal of capital, nominee shareholding, equity transfers involving unpaid contributions, and related creditor remedies.

Authority
Supreme People's Court
Citation
2020 amendment
Date
2020-12-29
law Mainland China Translation unavailable

Enterprise Bankruptcy Law of the People's Republic of China

中华人民共和国企业破产法

The core corporate insolvency statute for bankruptcy liquidation, reorganization, settlement, administrators, creditor meetings, debtor property, and cross-border recognition.

Authority
National People's Congress
Citation
Adopted 27 August 2006; effective 1 June 2007
Date
2007-06-01
judicial interpretation Mainland China Translation unavailable

Minutes of the National Courts Bankruptcy Trial Work Conference

全国法院破产审判工作会议纪要

SPC bankruptcy-trial guidance on market exit, reorganization, administrator practice, creditor protection, enterprise rescue, and judicial coordination.

Authority
Supreme People's Court
Citation
Fa [2018] No. 53
Date
2018-03-04
regulation Mainland China Translation unavailable

State Council Provisions on Implementing the Registered Capital Registration System Under the Company Law

国务院关于实施《中华人民共和国公司法》注册资本登记管理制度的规定

Implements the 2023 Company Law's registered-capital discipline, including transition rules for pre-existing companies with long contribution periods and SAMR scrutiny of abnormal capital arrangements.

Authority
State Council
Citation
State Council Order No. 784; effective 1 July 2024
Date
2024-07-01

Unit materials

Cases

case Mainland China Translation unavailable

Guiding Case No. 15: Xugong Group v. Chengdu Chuanjiao and Others

指导案例15号:徐工集团工程机械股份有限公司诉成都川交工贸有限责任公司等买卖合同纠纷案

A corporate personality and creditor-protection case involving affiliated companies, commingled business, overlapping personnel, and confusion of assets.

Authority
Supreme People's Court
Citation
Supreme People's Court Guiding Case No. 15
Date
2013-01-31
case Mainland China Translation unavailable

Guiding Case No. 9: Shanghai Cunliang Trading Co. v. Jiang Zhidong and Others

指导案例9号:上海存亮贸易有限公司诉蒋志东、王卫明等买卖合同纠纷案

A leading case on shareholders' liquidation obligations and creditor protection after a company is deregulated or loses its business license.

Authority
Supreme People's Court
Citation
Supreme People's Court Guiding Case No. 9
Date
2012-09-18
case Mainland China English summary

Zhengzhou Company v. Henan Company: Horizontal Veil Piercing Among Affiliates

郑州某某公司诉河南某某公司等买卖合同纠纷案

A reference case on horizontal disregard of corporate personality where two formally separate companies shared premises, business scope, related legal representatives, and confused operations.

Authority
People's Court Case Database
Citation
People's Court Case Database No. 2023-08-2-084-006; (2020)豫01民终16156号
Date
2023
case Mainland China English summary

Wang Yue v. Xue Liang: Professional Closure and False Liquidation

王某月诉薛某亮清算责任纠纷案

A reference case holding a so-called professional closure actor liable after taking over a company and using false liquidation materials to cancel the company's registration and defeat creditors.

Authority
Supreme People's Court
Citation
People's Court Case Database No. 2025-08-2-284-001; (2024)京0106民初3698号
Date
2025-08-08
case Mainland China English summary

Longyan Xinluo Court: Puppet Legal Representative and Debt Evasion

龙岩新罗法院恶意逃避债务案(“傀儡”法定代表人)

A typical case on actual-controller liability where an elderly relative was used as a puppet legal representative while real controllers withheld company records and evaded debt.

Authority
Longyan Xinluo District People's Court
Citation
Longyan Xinluo District People's Court, 2025
Date
2025
case Mainland China English summary

Hunan Enforcement Case: Replacing the Legal Representative with a 99-Year-Old

0元转让股权、更换法定代表人为99岁老人案

An enforcement-stage case treating a zero-price share transfer and replacement of the legal representative with a 99-year-old as an attempt to weaken enforcement pressure.

Authority
Hunan High People's Court
Citation
Hunan High People's Court enforcement-stage report, 2025
Date
2025
case Mainland China English summary

Quzhou Wage-Arrears Case: Nominee Legal Representative and Actual Boss Responsibility

挂名法定代表人欠薪案(实际老板担责)

A labor-supervision matter in which evidence showed that the registered legal representative was nominal and the actual controller bore responsibility for wage arrears.

Authority
Quzhou Qujiang District People's Court / labor authorities
Citation
Quzhou Qujiang District labor-supervision matter, 2024
Date
2024-11
case United Kingdom English original

Salomon v. A Salomon & Co Ltd

The classic common-law authority for separate corporate personality and limited liability.

Authority
House of Lords
Citation
[1897] AC 22
Date
1896-11-16

Unit materials

Readings

practice note Mainland China Translation unavailable

NPC Explanation of the Company Law Revision

关于《中华人民共和国公司法(修订草案)》的说明

Legislative background on the revision's policy aims, including modern enterprise governance, capital contribution rules, board-centered governance, and creditor protection.

Authority
National People's Congress
Citation
NPC legislative materials, 2023
Date
2023-12-29
literature Comparative English original

Piercing the Corporate Veil: Historical, Theoretical and Comparative Perspectives

Comparative analysis of veil piercing across common-law and civil-law systems, including China, Germany, England, Singapore, and the United States.

Authority
Cheng Han Tan, Jiangyu Wang, and Christian Hofmann
Citation
Cheng Han Tan, Jiangyu Wang, and Christian Hofmann, Berkeley Business Law Journal, 2019
Date
2019-03-02
literature Mainland China English original

Fading Registered Capital Rules under the Amended Chinese Company Law

Analysis of the 2014 liberalization of China's registered-capital system, useful as historical background to the 2023 revision's return to capital discipline.

Authority
Wei Shen
Citation
Wei Shen, International Company and Commercial Law Review, 2014
Date
2014-08-18
literature Mainland China English original

Corporate Insolvency Law in China: 10 Years On

Study of China's Enterprise Bankruptcy Law after its first decade, focusing on reform history, practical enforcement limits, institutional constraints, and market-exit policy.

Authority
Natalie Mrockova
Citation
Natalie Mrockova, SSRN, 2021
Date
2021-04-16
practice note Mainland China English original

Piercing the Corporate Veil, Tackling the Cat and Mouse Scenario

Case note on holding legal representatives jointly liable with companies for malicious trademark infringement and unfair competition through corporate-veil abuse.

Authority
CCPIT Patent and Trademark Law Office
Citation
CCPIT Patent and Trademark Law Office / Lexology, 5 June 2018
Date
2018-06-05