Disregard of legal personality and family holding companies
DOI:
https://doi.org/10.19135/revista.consinter.00022.29Keywords:
Disregard of Legal Personality, Family Holding Companies, Asset Protection, Succession Fraud, Fraud in ExecutionAbstract
This paper aims to analyze the application of the theory of disregard of legal personality in the specific context of family holding companies, a corporate instrument increasingly used in Brazil as a strategy for succession planning, asset protection and asset organization. The problem faced is the limit of asset protection that the family holding company offers to its partners in the event of application of the instrument of breaking the legal personality of the company, resulting in a relativization of the idealized security when the corporate model is used fraudulently and abusively. It is observed that, as long as it is correctly structured and managed, the family holding company is a valid and effective legal instrument for the protection of family assets, as long as it is not used as a subterfuge for the practice of illicit acts. The adopted deductive methodology leads to an exploratory and qualitative theoretical survey through bibliographic and jurisprudential review, which reveals the need for preventive action in the formal constitution of the family holding company and the regular observance of good corporate practices by administrators, aiming at preserving the asset barrier and minimizing the risks of family asset dilapidation.
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