Disregard Doctrine and its Application by the Public Administration

It analyzes the theory of piercing the corporate veil. It mentions its developments and hypotheses of application. It presents the debate about the application of the theory of piercing the corporate veil by the Public Administration in exercise of its police power. It lists the pro and con arguments to such a measure, based on the preliminary decision by the Minister Celso de Mello in the records of MS 32.494-MC/DF, which suspended the determination by the Court of Accounts of the Union which extended to a legal person the penalty of suspension of the right to bid and contract with the Public Administration applied to another company, because of that have been established in order to escape the punishment imposed. It presents new questions for reflection in order to contribute to the continued improvement of the theme.