A mitigação do contraditório no incidente de desconsideração da personalidade jurídica

Abstract

This article aims to clarify important innovations brought by the 2015 Code of Civil Procedure regarding the Legal Personality Disregard Incident (provided for in article 133 of the Code of Civil Procedure) in relation to the principle of adversary proceedings and wide-defense, bringing considerations about the frequent disrespect comitted by Courts when they include in the passive pole directors and partners of legal entities without giving them the right to defense, especially in the tax sphere, causing serious legal uncertainty and disrespect for constitutional rights. Thus, a bibliographic research was carried out on the subject, doctrines, jurisprudence, scientific articles, master's/PhD's dissertation theses on the mitigation of contradictory matters in cases of legal personality disregard incident. From the research, it appears that a large part of the Courts disrespect the principle of adversary proceedings frequently, by redirecting and inserting in the passive pole of the demand partners and administrators without having been proven, through unequivocal proof, that these have committed fraud, abuse or deviation from finality, in addition to not setting a deadline for defense and determine immediately blocking personal property.