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Abstract(s)
A dissertação ora apresentada tem como objeto central a desconsideração da personalidade jurídica das sociedades comerciais, especialmente no âmbito das sociedades por quotas, trazendo considerações e comparações entre as experiências vivenciadas em Portugal e no Brasil no tocante à evolução e aplicação do Instituto. Na experiência portuguesa, em que o Instituo ainda não encontra previsão legal, são abordadas as construções doutrinárias que buscam fundamentação legal para a sua aplicação, bem como os grupos de caso mais estudados pela Doutrina, nos quais seria possível se verificar a operacionalização da desconsideração, sendo eles os casos de confusão patrimonial, subcaptalização e controle da sociedade por um dos sócios. São abordadas também considerações acerca da evolução e aplicação, ainda cautelosa, da desconsideração pelos Tribunais portugueses. No tocante à experiência brasileira, são apresentadas as inúmeras legislações que disciplinam a aplicação da desconsideração nos mais diversos ramos do direito, como o direito civil, ambiental, tributário e trabalhista, sem a pretensão, no entanto, de esgotar todos os inúmeros dispositivos que cuidam do tema no ordenamento jurídico do país. São abordados também posicionamentos de renomados autores no tocante à problemática da aplicação desenfreada e extensiva do Instituto que se verifica na jurisprudência brasileira, em desprestígio à teoria da personalidade jurídica das sociedades. Uma vez expostos os principais pontos da técnica da desconsideração, far-se-á breve comparação entre a abordagem do tema no Brasil e em Portugal, podendo se verificar que o Instituto possui pressupostos e aplicação muito distintas em cada um dos países analisados. Por fim, são tratadas possíveis medidas a serem adotadas a fim de se evitar o uso desenfreado do Instituto e delimitar a sua aplicação.
The main object of the present study is piercing the corporate veil, especially in the scope of limited companies, bringing considerations between the experiences in Portugal and Brazil regarding the evolution and application of the Institute. In the Portuguese experience, where the Institute still does not find legal prediction, the doctrinal constructions that seek legal basis for its application are addressed, as well as the case groups most studied by the Doctrine, in which it would be possible to verify the operationalization of the Institute, being the cases of asset confusion, under-capitalization and control of the company by one of the partners. Consideration is also given to the evolution and still cautious application of disregard of the legal personalityby the Portuguese Courts. With regard to the Brazilian experience, the numerous laws that govern the application of disregard in the most diverse branches of law, such as civil, environmental, tax and labor law, are presented, without the pretension of exhausting all the numerous devices that care the legal system of the country. lso presented are positions of renowned Authors regarding the problem of the unrestrained and extensive application of the Institute that is verified in Brazilian jurisprudence, in discredit the principle of legal personality of societies. Once exposed the main points of the Institute, a brief comparison is presented between the approach of the subject in Brazil and in Portugal, being able to verify that the Institute has very different assumptions and application in each of the countries analyzed. Lastly, possible measures to be taken to avoid the unrestrained use of the Institute and to delimit its application are dealt with.
The main object of the present study is piercing the corporate veil, especially in the scope of limited companies, bringing considerations between the experiences in Portugal and Brazil regarding the evolution and application of the Institute. In the Portuguese experience, where the Institute still does not find legal prediction, the doctrinal constructions that seek legal basis for its application are addressed, as well as the case groups most studied by the Doctrine, in which it would be possible to verify the operationalization of the Institute, being the cases of asset confusion, under-capitalization and control of the company by one of the partners. Consideration is also given to the evolution and still cautious application of disregard of the legal personalityby the Portuguese Courts. With regard to the Brazilian experience, the numerous laws that govern the application of disregard in the most diverse branches of law, such as civil, environmental, tax and labor law, are presented, without the pretension of exhausting all the numerous devices that care the legal system of the country. lso presented are positions of renowned Authors regarding the problem of the unrestrained and extensive application of the Institute that is verified in Brazilian jurisprudence, in discredit the principle of legal personality of societies. Once exposed the main points of the Institute, a brief comparison is presented between the approach of the subject in Brazil and in Portugal, being able to verify that the Institute has very different assumptions and application in each of the countries analyzed. Lastly, possible measures to be taken to avoid the unrestrained use of the Institute and to delimit its application are dealt with.
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Keywords
Direito Desconsideração Personalidade jurídica Sociedades comerciais Law Disregard Legal personality Commercial companies