Resumo

LIP LICHAM, Jesús Alberto  e  LIP LICHAM, Cruz Antonio. The piercing of corporate veil regarding the subjective right abuse through the legal entity. Rev. Fac. Derecho Cienc. Polit. - Univ. Pontif. Bolivar. [online]. 2022, vol.52, n.137, pp.565-586.  Epub 21-Maio-2023. ISSN 0120-3886.  https://doi.org/10.18566/rfdcp.v52n137.a09.

Currently there are cases of evident illicit activity by companies under the limited liability regime, which could be counteracted with the application of the Theory of the Piercing of Corporate Veil. In the present study, the objectives were to determine whether there are assumptions that allow its application, to know the legal reasons for its possible application, and why it is not used to reduce the abuse of the subjective right through the legal person. In this research study, with interpretative paradigm, qualitative approach, grounded theory type, and emergent design, the interview technique was applied to subjects who had in common the capacity and power to use the theory of the piercing of the corporate veil and documentary analysis, with national sentences analysis passed in judicial processes in which, according to the researcher, each one were the scenario to have considered the application of the aforementioned theory. It is concluded that there are no specific rules in the current Peruvian legal system that regulate its application and despite the existence of factual and legal assumptions for it, judges do not resort to it for the solution of conflicts, due to the lack of specific regulations mentioned before, the superficial knowledge of the theory and the absence of conviction of their faculties to make use of it.

Palavras-chave : Abuse of subjective right; piercing of corporate veil; legal order; legal person; analysis of sentences.

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