Dissolução irregular da sociedade empresáriacausas e consequências no direito societário e tributário

Resumo

The lawful dissolution of a business corporation performs functions that go well beyond the mere observance of legal formalities. It expresses structural interests of the legal system at its intersection with economic organization, institutional design, and the fundamental ethical values that sustain social life. Irregular dissolution disrupts this logic by artificially preserving the legal personality of the corporation to the potential detriment of creditors. This research offers a critical reconstruction of the doctrinal and jurisprudential debate surrounding irregular dissolution, distinguishing its manifestations and normative foundations in private law and tax law. It advances an integrated and systematic interpretation of third-party liability and piercing of the corporate veil in such cases, grounded in a unified dogmatic model. Through comparative law analysis, the premises underlying the proposed interpretive framework are tested against foreign legal systems, which also serve as reference points for illuminating the Brazilian normative debate. Drawing on these comparative insights – combined with an empirical investigation into the profile of irregularly dissolved corporations and an economic analysis of the causes of irregular dissolution – the study formulates examples of potential institutional reforms aimed at preventing and discouraging the phenomenon.

Ficha do documento

Tipo

Tese

Ano

2026

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/39843

Temas

Economia

Palavras-chave

Dissolução irregularResponsabilidade de administradoresResponsabilidade tributáriaDesconsideração da personalidade jurídicaPesquisa empíricaDireito comparadoDireito e economiaIrregular dissolutionDirectors’ liabilityTax liabilityPiercing the corporate veilEmpirical researchComparative lawLaw and economicsDireitoSociedades comerciais - LegislaçãoDissolução parcial de sociedade