O Incidente de Desconsideração da Personalidade Jurídica (IDPJ) entrega o que promete? Uma análise da efetividade prática da satisfação do crédito com fulcro no ordenamento jurídico pátrio.

Abstract

An analysis of the effectiveness of the Incident of Disregarding Corporate Personality (IDPJ) in the Brazilian legal system reveals important challenges regarding its capacity to ensure the satisfaction of debt. Using an approach that considers the historical evolution of the institute, whose introduction in Brazil dates back to the contributions of Rubens Requião on the theory of disregard (REQUIÃO, 1969), as well as its normative consolidation in the 2015 Code of Civil Procedure, this study seeks to understand the foundations that justify its application. In this context, disregard is understood as an exceptional measure intended to curb the abusive use of legal personality, especially in situations of fraud or misuse of purpose (COELHO, 2022). Furthermore, the distinctions between the major and minor theories of disregard are analyzed, highlighting that, in the civil sphere, proof of abuse of legal personality is required, such as misuse of purpose or commingling of assets, mere default not being sufficient (TARTUCE, 2024). In parallel, the practical limitations that permeate the operationalization of the IDPJ (Incident of Disregard of Legal Personality) are examined, especially regarding the difficulty of producing evidence and the informational asymmetry between creditor and debtor. In this sense, the incident is emphasized. However, it broadens the scope of the process. It allows the inclusion of new subjects in the legal relationship; it is not configured as a broad investigative instrument that depends on the parties' evidentiary initiative (DIDIER JR., 2023). Furthermore, the use of asset protection mechanisms and restrictions on access to financial information, aimed at protecting fundamental rights, contributes to the difficulty of effectively obtaining judicial protection, according to the consolidated understanding of the Superior Court of Justice (STJ, REsp 1.951.176/SP). Given this scenario, it is evident that although the institute represents a significant advance in the legal field, its practical effectiveness still faces relevant obstacles, which call for critical reflection on its limits and possibilities in the contemporary context.