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Shell companies and defrauded creditors: Judgement by the Spanish Supreme Court number 673/2021 as a roadmap for piercing the corporate veil

Introduction The Judgment of the Spanish Supreme Court (Civil Chamber) no. 673/2021, of 5 October, provides with a clear and practical ruling on the piercing of the corporate veil, by declaring the joint and several liability of the partners of the company debtor of a construction contract. This judgment addresses the conditions and limits of […]

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