DISREGARD OF REVERSE LEGAL PERSONALITY AND ITS APPLICATION IN THE PROCESS OF ENFORCEMENT OF ALIMONIES

Abstract

This study addresses the reverse piercing of the corporate veil and its application in the alimony enforcement process. The theory of piercing the corporate veil, established in Article 50 of the Civil Code of 2002, was amended by the Economic Freedom Provisional Measure in 2019, allowing its application in cases of misuse of purpose or patrimonial confusion involving legal entities. Reverse piercing is seen as an effective tool to combat the improper use of legal entities, especially in cases of alimony non-payment, when debtors transfer assets to companies to avoid paying alimony. The study aims to reflect on the procedural and material aspects of this theory in the context of alimony enforcement actions, based on the New Code of Civil Procedure. This research analyzed the subject through a review of doctrines, case law, articles, statutes, and technical notes on the topic. It followed a qualitative, descriptive, explanatory, documentary, and bibliographic approach, using the inductive and scientific method.