Resumen de Piercing the corporate veil in brazilian, canadian, and spanish civil law

Marcelo Lauar Leite

• This research focuses on the Brazilian regulation of veil piercing, making a functional comparison with the regulation of the subject in the Canadian (Québec) and Spanish civil law systems. After briefly introducingthe Brazilian problem, we present the reasons for the intended comparison and the procedure adopted. The following axes of the procedure for veil piercing were compared: (i) degree of legis-lative regulation, (ii) exceptionality of its application, (iii) the need for specific intent, (iv) the subsidiarity of the patrimonial liability of the partners, (v) the criterion and degree of liability of the partners subject to the piercing of the corporate veil, and (vi) the repercussions on group relations. Partialconsiderations were performed se-quentially to the exposure of the base scenario of each regulatory axis,aiming to facilitate the analysis of the results by other researchers.