The mechanism or technique of lifting the corporate veil, which consists of ignoring the legal personality when it is used by associates as a schield for defrauding creditors is regulated in several normative acts. In corporate matters, relevant are the provisions of art. 2371 of Law no. 31/1990, which is the main object of our analysis. In the Preliminaries, we review the general rationale for seting up legal entities, particularly companies...