The corporate personality（corporate veil or separate legal personality）is one of the most original legal creations. If the human being is recognized as possessing rights and being subject to duties（i.e. as a legal person），it doesn’t imply to grant this same capacity to an aggregate of interests，placed at the same level. “That’s an incomprehensible idea，” Planiol stated，that “on earth exist other holders of rights than human beings”.However，the corporate personality is，at present，a very easily accepted notion by all minds and handled without any trauma by all.