The principle of independent liability of a legal entity in case of insolvency (bankruptcy): general rules and exceptions

Introduction. The paper discusses the controversial issues of implementing the principle of independent civil liability for a legal entity, which contributes to maintaining the stability of civil turnover and protecting the rights of creditors in the bankruptcy case of a legal entity. The main positions of the researchers in the context of the problem under consideration, as well as the provisions of the key normative legal acts, are investigated. Special attention is paid to the problem of the absolutization of the principle of independent civil liability of a legal entity in a bankruptcy case. The concept of “piercing corporate veil” in the context of the principles of insolvency (bankruptcy) of legal entities in connection with the problems of holding entities is analyzed.