This book deserves should be carefully considered in the discussion about the expediency of introducing certain elements of personal liability of corporate shareholders into the Polish legal system. The publication presents a review of solutions adopted in foreign jurisdictions, as well as describes a framework for lifting the corporate veil proposed by the Civil Law Codification Commission. Thanks to this, readers may explore the sources of relevant authority developed by Polish legal scholarship and courts from the legal and comparative perspective. Given the above, Polish lawyers should carefully analyse the body of laws and jurisprudence of countries such as Austria, Germany, Italy and Switzerland, as described in the book. These are, admittedly, countries that surpass Poland in terms of economic development but, at the same time, have similar legal cultures that have repeatedly served as a point of reference for the development of Polish domestic legislation.