Liability of persons controlling the corporation

The article discusses the issues of liability of persons controlling a corporate legal entity, the grounds and conditions for bringing such persons to justice, the problems of introducing the concept of “lifting the corporate veil” into domestic corporate legislation and judicial practice and the specifics of its consolidation in civil law. The author has carried out a comparative analysis of the conditions for the application of this concept in individual countries and assessed the prospects for its further application in the Russian legal field.