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- A Responsabilidade Dos Sócios Nas Sociedades Empresárias
- O Instituto Da Desconsideração Da Personalidade Jurídica
A desconsideração inversa
Autor | Fernando Schwarz Gaggini |
Ocupação do Autor | Advogado e professor universitário. Pós-graduado/especialista em Direito Mobiliário (Mercado de Capitais) e Mestre em Direito Comercial pela Faculdade de Direito da Universidade de São Paulo |
Páginas | 162-164 |
Page 162
A concepção do instituto da desconsideração da personalidade jurídica também tem sido admitida em sentido inverso, no qual se permite responsabilizar a sociedade por atos do sócio, ou, visto de outra forma, que estende à sociedade consequências jurídicas que seriam normalmente imputáveis aos sócios38. Tal conceito foi colocado de forma simples por Oliveira Ascensão, ao afirmar que, enquanto "a desconsideração direta seria aquela em que se ultra-passava a sociedade para atingir os sócios, a desconsideração invertida seria aquela em que, partindo-se dos sócios, se atingia afinal a sociedade"39.
No direito brasileiro, Rubens Requião já observara, de forma incidental, a existência de tal variante do instituto, ao destacar a possibilidade, fazendo constar que "constitui-se em nosso entender forma típica e ousada do mau uso da personalidade jurídica, para anteparo de fraude contra credores. Referimo-nos à técnica de o devedor transferir todo o seu patrimônio para uma sociedade, cujas cotas ou ações ficam sob seu controle"40. No direito compa-
Page 163
rado, tal variante se verificou presente em inúmeros países, dando-se conta de estudos a respeito realizados na Alemanha por Ulrich Drobnig, conforme relatado por J. Lamartine Corrêa de Oliveira41, bem como se identificaram precedentes jurisprudenciais no direito francês e nos Estados Unidos da América (dentre os quais o caso First National Bank of Chicago vs. F. C.Trebein Co., anteriormente comentado, que ilustra tipicamente uma situação de desconsideração inversa), dentre outros.
Concebida originalmente com especial propósito de solucionar problemas de abusos cometidos em sociedades unipessoais42, em particular os de confusão patrimonial, acabou se admitindo a figura da chamada "desconsideração inversa", ou desconsideração às avessas43. Tal medida, tomando por referência que o instituto
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da desconsideração como um todo visa evitar a utilização inde-vida do ente societário, permite responsabilizar a sociedade por atos individuais do sócio, quando se constata que a sociedade é irregularmente utilizada, em especial para ocultar patrimônio do sócio que deveria responder por suas obrigações pessoais. Ainda que sua aplicação seja inversa em relação à desconsideração tradicional, sua razão de ser corresponde integralmente à da forma clássica.
Embora tenha, em sua origem, foco nas sociedades unipessoais, sua aplicação não se restringiu a tal figura, sendo passível de utilização...
Para continuar a ler
PEÇA SUA AVALIAÇÃO- A Responsabilidade dos Sócios nas Sociedades Empresárias
- O Instituto da Desconsideração da Personalidade Jurídica
- Contextualização do tema
- Desenvolvimento do instituto no mundo
- Funções do instituto
- O ingresso do instituto no Brasil
- A disposição do Código Civil
- A desconsideração inversa
- (A problemática da) Aplicação prática do instituto
- Análise econômica da situação
- Projetos de lei sobre o tema
- Conclusão
- Bibliografia
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