O ABUSO DA PERSONALIDADE JURÍDICA E A APLICAÇÃO PROCESSUAL DO INCIDENTE DE DESCONSIDERAÇÃO DA PERSONALIDADE JURÍDICA

Abstract

The present study analyzes the Legal Entity and the Incident of Disregard of Legal Personality (IDLP), focusing on its historical evolution, legal foundations, and application within the Brazilian legal system. It highlights the patrimonial autonomy of the entity, its social and economic function, as well as the need to prevent the misuse of legal personality for fraudulent or abusive purposes. The research examines Article 50 of the 2002 Civil Code, which regulates the liability of partners and administrators in cases of deviation of purpose, patrimonial confusion, or fraud, and the 2015 Code of Civil Procedure, which formalizes the IDLP, ensuring the adversarial principle, full defense, and due process of law. The study adopts a qualitative and bibliographic research method, based on legal doctrine, legislation, and jurisprudence related to the subject, aiming to understand the theoretical and practical aspects of the institute. It analyzes both the traditional form of the IDLP, which reaches the partners’ assets, and the reverse form, which holds the legal entity accountable for unlawful acts committed by its partners. It is concluded that the IDLP is an essential instrument to ensure justice, legal certainty, good faith, and transparency in business relations, balancing the protection of the legal entity with the accountability of abusive conduct, and ensuring that the entity fulfills its legitimate and socially responsible purposes.