O incidente de desconsideração da pessoa jurídica nas organizações da sociedade civil: limites e aplicações jurídicas à luz do MROSC

Abstract

The third sector plays an important and fundamental role in the implementation of public policies in Brazil, especially CSOs, which are covered by the 2014 reformed law, No. 13,019. However, its scope remains subject to several legislative limitations, and the specific limits of the application of the disregard of legal entities are the focus of this study. To this end, the study method used is empirical research, utilizing a literature review and case law analysis of the application of the IDPJ to non-profit associations. This analysis is based on the insights of legal scholars such as Caio Mário da Silva Pereira, Daniel Mitidiero, and Rolf Madaleno, as well as the author's own interpretation. In addition to the doctrinal aspects of Civil Law and Administrative Law, the application of the MROSC to private relationships was also examined, with the aim of resolving legislative gaps and identifying their limitations. As a result, it was demonstrated that the treatment of CSOs violates their institutional autonomy, and legislative advances are needed to expand the scope of the MROSC.