About the Disregard of Legal Entity Doctrine in Brazilian Anti-Corruption Act - Law 12,846/2013

Sep 7, 2026

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The study analyzes the disregard of the legal entity provision in Brazil’s Anti-Corruption Law (Law no. 12,846/13), aimed at sanctioning juristic persons for harmful acts against the Public Administration. It develops criteria to guide interpretation and application of the disregard rule by examining the context of the law’s emergence, the constitutionalization of law phenomenon, and its contribution to a punitive administrative legal regime. It then introduces disregard of legal person technique and proposes interpretive criteria for Article 14.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages27

Reading Time1 h 8 min

AccessFree to download

Introduction

The Brazilian Anti-Corruption Law context of birth and international anti-corruption efforts

The liability regime inaugurated by Federal Law no. 12,846/13

The constitutionalization of Administrative Law and the punitive administrative legal regime

Some considerations respecting the disregard of legal entity doctrine

The disregard of legal personality rule in the Brazilian Anti-Corruption Law

The (un)constitutionality of disregarding legal personality to extend sanctions

The interpretation and application criteria for disregarding legal entities under Article 14 of Federal Law no. 12,846/13

Conclusions

Revista de Direito Econômico e Socioambiental ISSN 2179-8214 Licenciado sob uma Licença Creative Commons REVISTA DE DIREITOECONÔMICO E SOCIOAMBIENTAL vol. 11 | n. 1 | janeiro/abril 2020 | ISSN 2179-8214 Periodicidade [quadrimestral | www.pucpr.br/direitoeconomico](quadrimestral | www.pucpr.br/direitoeconomico)[ ](quadrimestral | www.pucpr.br/direitoeconomico)Curitiba | Programa de Pós-Graduação em Direito da PUCPR Revista de ISSN 2179-8214 Licenciado sob uma Licença Creative Commons Direito Econômico e Socioambiental doi: 10.7213/rev.dir. econ.soc.v11i1 .25800 About the disregard of legal entity doctrine in Brazilian anti-corruption act (Law no. 12,846/2013) Sobre a desconsideração da personalidade jurídica no âmbito da Lei 12.846/13 José Sérgio da Silva Cristóvam* Federal University of Santa Catarina (Brasil) [jscristovam@gmail.com](jscristovam@gmail.com) Gustavo Costa Ferreira** Federal University of Santa Catarina (Brasil) [gustavo@cfhadvocacia.com.br](gustavo@cfhadvocacia.com.br) Recebido: 18/10/2019 Received: 10/18/2019 Aprovado: 28/03/2020 Approved: 03/28/2020 Como citar este artigo/How to cite this article: CRISTÓVAM, José Sérgio da Silva; FERREIRA, Gustavo Costa. About the disregard of legal entity doctrine in Brazilian anti-corruption act (Law no. 12,846/2013) . Revista de Direito Econômico e Socioambiental, Curitiba, v. 11, n. 1, p. 188-213, jan./abr. 2020. doi: 10.7213/rev.dir.econ.soc.v11i1 .25800 * Adjunct Professor of Administrative Law in the Graduate Course in Law and in the Postgraduate Program in Law at Federal University of Santa Catarina (Florianópolis-SC, Brasil) . PPGD/UFSC Sub-coordinator. PhD in Administrative Law from UFSC (2014), with a Sandwich PhD internship at the University of Lisbon Portugal (2012) . Master in Constitutional Law by UFSC (2005) . Founding member and President of the ICDP. Founding member and academic director of the IDASC. Effective member of the IASC. Federal Counselor of OAB/SC. President of the Special Commission on Administrative Law of the Brazilian Bar Association. President of the Access to Justice Commission of OAB/SC. Coordinator of the Study Group on Public Law of CCJ/UFSC (GEDIP/CCJ/UFSC) . [E-mail: jscristovam@gmail.com](E-mail: jscristovam@gmail.com) ** Master in Administrative Law in the Postgraduate Program in Law at Federal University of Santa Catarina (Florianópolis-SC, Brasil) . Bachelor in Law from UFSC. Postgraduate in Public Law by CESUSC Faculty. Postgraduate in Tax Law from UNIDERP/LFG. Specialist in Tax Planning by IBET/SC. Specialist in Compliance by Fundação Getúlio Vargas de São Paulo - GVLAW. Vice-president of the Public Morality Comission of Santa Catarina’s Brazilian Bar Association (OAB/SC) . E-mail: [gustavo@cfhadvocacia.com.br](gustavo@cfhadvocacia.com.br) Abstract The purpose of this review is to analyze the disregard of the legal entity provision in the Brazilian Anti-Corruption Law (Law no. 12,846/13), intended to sanction juristic persons for harmful acts against the Public Administration. It aims to establish criteria for the interpretation and application of the disregard provision in study. In order to do so, wereviewed the birth context of the aforementioned federal law, we studied the constitutionalization of law phenomenon and its contribution to the structuring of a Punitive Administrative legal regime. Therefore, essentials concepts and premises to this investigation were established in light of the Punitive Administrative Law. Then, a necessary introduction was made to the disregard of legal person technique in Brazilian legislation. Finally, we suggested criteria for the interpretation and application of article 14, of the Law 12,846/13 . Keywords: federal law n. 12.846/13; anti-corruption; constitutionalization of Law; sanctioning Administrative Law; disregard of legal entity doctrine. Resumo O estudo tem por objeto a análise da hipótese de desconsideração da personalida

FAQs

What does the disregard of legal entity doctrine address under Brazil’s Anti-Corruption Law?

It concerns the legal possibility of disregarding the legal person so that sanctions can be structured for harmful acts against the Public Administration under Law no. 12,846/13.

How does the article justify criteria for interpreting and applying the disregard provision?

It links the analysis to the law’s birth context, the constitutionalization of law, and the formation of a punitive administrative legal regime, then grounds key concepts in punitive administrative law.

Which provision does the article use as the basis for proposed interpretation and application criteria?

The study focuses on Article 14 of Law 12,846/13, proposing criteria for how the disregard of legal entities should be interpreted and applied.

Sep 7, 2026

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