Ever since the early days, man demonstrated its vocation to live in associations, congregating efforts and potentialities, better to face life challenges and to develop the welfare of all. Of this associative conception, in the economic plan, the legal entity appeared, whose development is attributed to the Canon law, as a reply to the necessities to agglutinate popular resources for the necessary investments to create the conditions of economic and social development of the humanity. Using the deductive method of research, starting from a biggest system - generic subject - of the legal entity, the study is gone deep and delimited on the micron-system of the disrespect of the corporate entity (disregard doctrine), adopting bibliographical research. Initially, the work contemplated pertinent the preliminary boarding to the legal entity, its origin, its development, its characteristics, its social function. At the subsequent moment, the study was centered in the disrespect of the corporate entity, its origin, its presumptions, its sociological recital, demonstrating that the theory had as motivation the necessity to restrain shifts of the purpose to which frequently the legal entity was submitted. Disregard doctrine has an jurisprudent and doctrinal origin, in agreement with common law, legal regimen constructed, mainly, on the basis of jurisprudence and doctrine, adopted the United States and England. In Brazil, of positivistic tradition, this theory was received with certain restrictions, for lacking of Federal Law to it. More recently, the Federal Laws would receive the theory, as in the Consumers Right and the Civilian. The work is concluded with an analysis of the application of the theory currently in Brazil, enhancing the applications, without observance of its presumptions, pointing out the banalization of the measure in diverse judged of our courts, giving to a simple personal responsibility foreseen in law, the aspect of disrespect of the corporate entity. Finally, it remained the warning of the necessity of preserving the autonomy of the legal entity, and that its disrespect must not become rule, but it remains an exception, loyal to the theory in its classic origin. The basic beddings of the legal entity have to be preserved. The banalization of its disrespect can reflect in unexpected results in the macroeconomic plan.


administracao the disrespect of the corporate entity legal entity desconsideração da personalidade jurídica. direito tributário pessoa jurídica

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