A Persona e o Direito

entre a Realidade e a Ficção das Pessoas Jurídicas

Abstract

Intending to evince the inaccuracy of challenges from the tax authorities which often point the lack of “substance” of a legal entity so as to claim its nonexistence or invalidity before law, this article deals with the subject of legal personality of legal entities, finding in the figure of the persona (mask) the identifying element of the nature of legal entities and showing that the legal system does not require from the latter any materiality other than the spatial reference - the headquarters - which allows them to be a centre to which rights and obligations are attributed.