L'abuso della personalità giuridica

The analysis performed in this work appears to show that the phenomenon of the abuse of legal status can be considered particularly widespread in the experience of our legal system. Despite this, not only has this subject not been regulated by the lawmaker, but it has also been neglected by those who interpret the law and, in particular, it has rarely been addressed in the philosophy of law. Moreover, in the very few cases in which the subject has been examined by those who interpret the law, what emerges is a tendency on the part of both the doctrine and philosophy of law to use the possibility of disregarding the legal status, known in English systems as piercing the corporate veil. However, it does not seem unreasonable to claim that this belief is probably conditioned by the very experience that has concerned the foreign legal systems, given that instead, as it has been clear to see, it fails to take into consideration the presence of the subject in the form of simulation within the legal system. It is believed that this would provide a remedy for the phenomenon without obliging those involved to resort to the concept of ‘piercing the corporate veil’ and the ‘non-application’ of the regulations regarding legal status. However, one cannot fail to consider that this direction would in any case fail to offer a solution to those cases of abuse of the legal status only encountered after the legal status has come to exist. And there is also the fact that simulation poses problems of a probatory nature for the third parties involved, given that simulation by third parties can only be opposed under certain conditions. Therefore these elements may have led most of those who interpret the law to deem simulation not applicable in situations of abuse of legal status.