A desconsideração da personalidade jurídica das sociedades comerciais nos ordenamentos jurídicos português e brasileiro

  • Manuel Filipe Pascoal Rodrigues César Machado (Student)

Student thesis: Master's Thesis


This dissertation is dedicated to the piercing of the corporate veil and its application in both the national and the Brazilian legal system. The figure under analysis has an exceptional nature as it implies a deviation to the general rule regarding the responsibility of limited liability companies and does not benefit from an express legal treatment under the national legal system. Consequently, the piercing of the corporate vail raises several issues related to its application there being a risk of abusive and case-by-case application by the Portuguese courts. In the Brazilian legal system, the piercing of the corporate veil is provided for in several special legal provision and in the civil code, the latter being more demanding in what concerns the application requirements. Nevertheless, it is also possible to identify in the decisions of the Brazilian courts and doctrine different quarrels regarding the figure in question. Such difficulties regarding the piercing of the corporate veil led to the recent amendment of article 50 of the Brazilian Civil Code. Since it is not yet possible to draw definitive conclusions as to the impact of this legal amendment, it is important, based on the Brazilian example, to consider the impact of a possible legislative amendment by expressly establishing the piercing of the corporate veil, in such case, the importance of clearly regulating the main issues related to its application (maxime, the exceptional nature of the concept and the respective application requirements).
Date of Award5 Jul 2022
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorMaria de Fátima Ribeiro (Supervisor)


  • Limited liability companies
  • Piercing of the corporate veil
  • Portuguese legal system
  • Brazilian legal system


  • Mestrado em Direito

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