O incidente de desconsideração da personalidade jurídica em face de empresas em recuperação judicial: análise crítica dos impactos no cenário pós-LEI 14.112/2020

Abstract

This scientific article critically analyzes the impacts of piercing the corporate veil (IDPJ) in relation to companies undergoing judicial reorganization, with a focus on the changes introduced by Law No. 14,112/2020, through an exploratory and explanatory study based on the applicable legislation (Law No. 11,101/2005), case law, articles, and legal doctrines. Three central points will be addressed: (i) the violation of the principle of par conditio creditorum when applying the IDPJ; (ii) the inapplicability of the lesser theory of piercing the corporate veil in the reorganization context; and (iii) the depletion of the partners’ assets as a consequence of granting the IDPJ. The use of the hermeneutical method of systematic interpretation has shown that the most appropriate application of the LREF, especially with the inclusions brought by Law No. 14,112/2020, is to rule out the application of the lesser theory of piercing the corporate veil (under Articles 6-C and 82-A), under penalty of undermining the purpose of judicial reorganization and violating the principle of equality among creditors, in addition to depleting the assets of good-faith partners throughout the reorganization process.