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Daimler Co Ltd v Continental Tyre and Rubber Co (GB) Ltd
''Daimler Co Ltd v Continental Tyre and Rubber Co (Great Britain) Ltd'' () 2 AC 307 is a UK company law case, concerning the concept of "control" and enemy character of a company. It is usually discussed in the context of lifting the corporate veil, however it is merely an example of where the corporate veil is not in issue as a matter of company law, since the decision turns on correct interpretation of a statute.
==Facts==
All except one of Continental Tyre and Rubber Co Ltd’s shares were held by German residents and all directors were German residents. The secretary was English. Continental Tyre and Rubber Co Ltd supplied tyres to Daimler, but Daimler was concerned that making payment might contravene a common law offence of trading with the enemy as well as a proclamation issued under s 1(2) Trading with the Enemy Act 1914. Daimler brought the action to determine if payment could be made, given that it was the First World War.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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