Abstract
The article discusses the application of the concept of “removal of the corporate veil” in Russian law enforcement practice. The author analyzes the normative consolidation of the concept in the Russian legal proceedings. Considering the different points of view of specialists on this problem, the author agrees with the opinion that it is necessary to apply the concept as something exceptional and requiring an individual approach. It also indicates the prospects for the development of the concept in Russian law enforcement practice and offers options for its application, taking into account the development of the conceptual apparatus and interaction with other structures of Russian law.