A desconsideração da personalidade jurídica em processos administrativos de responsabilização: um mapa da jurisprudência

This study aims to analyze the practical application of lifting the corporate veil, provided for in Article 14 of the Brazilian Anti-corruption Act (Law nº 12,846 of August 1, 2013), in the context of administrative liabi­lity of legal entities for acts committed against the public administration. To this end, we intend to examine the decisions already issued by the Office of the Comptroller General (Controladoria-Geral da União – CGU) in which the legal personality of the prosecuted legal entities was disregarded, in order to identify the procedure adopted to ensure due process and the right to a fair hearing, as well as the parameters used by the authority for its applica­tion. Finally, the paper presents a critical approach regarding the analyzed cases.