FINANCIAL ABUSE AGAINST WOMEN AND THE REVERSE PIERCING OF THE CORPORATE VEIL: AN ANALYSIS IN LIGHT OF A GENDER-RESPONSIVE ADJUDICATION APPROACH

Abstract

This article examines the extent to which reverse piercing of the corporate veil may protect women’s property rights when corporate autonomy is used to conceal, divert, or remove assets subject to marital division or to the satisfaction of a personal obligation. It adopts a deductive method, a qualitative approach, and bibliographic and documentary research, analyzing the Federal Constitution, the Maria da Penha Act, the Civil Code, the Code of Civil Procedure, the Protocol for Gender-Sensitive Adjudication, and precedents of the Superior Court of Justice. The article argues that a gender perspective neither creates an independent ground for reverse piercing nor waives the requirements of article 50 of the Civil Code. Its role is to reveal information, economic-power, and evidentiary asymmetries that may conceal economic abuse and to prevent stereotypes from shaping fact-finding. The case law confirms that reverse piercing is exceptionally admissible, including in family disputes, when misuse of purpose or commingling of assets is proven. The adequate response therefore requires contextual reasoning, full adversarial participation, evidentiary allocation consistent with each party’s ability to produce proof, and strict limitation of the assets and legal relationships affected, while preserving legitimate business activity and the rights of good-faith third parties.