O Tribunal de Contas da União e a prescrição da pretensão ressarcitória

Resumo

The purpose of this study is to identify which prescription principal of law must be applied by the TCU in pursuit of public treasury loss. The subject is not regulated by federal law, allowing both STF and TCU to act as protagonists in defining its legal contours. Therefore, the study at hand seeks to analyze, using empirical methods, jurisprudence created and used by these institutions, in order to define the applicable legal regime. The study demonstrates how the STF radically changed its stance, previously defending the imprescriptibility of damage to the public treasury, to recognizing that the claims regarding reimbursement of public accounts is also subjected to prescription. In order to monitor the STF's jurisprudence, recently, after intense debates, the TCU published the resolution n° 344, of October 11, 2022, to regulate prescription within the scope of that Court. However, to this date, the prescription of public accounts has not yet been regulated by law, a necessary measure as it is subjected to legal reserve. As a result of the lack of a legal standard, the STF established the application, by analogy, of Federal Law 9.873/99 to the external control process. However, the research revealed that by applying this legal diploma, which does not consider the particularities of public account control, in addition to the oscillations in the STF's interpretation on fluency and interruption of prescription, may have created a scenario of legal uncertainty for control actors. Thus, at the end of this academic work, recommendations for future conducts are proposed, directed at the Legislative Branch, the STF and the TCU, in order to guide the creation of a legal regime that regulates, with clarity, stability and security, the prescription of damage to the public treasury applicable to the TCU.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/35419

Temas

Administração Pública

Palavras-chave

PrescriçãoDano ao erárioPrecedentesSupremo Tribunal FederalTribunal de Contas da UniãoStatue of limitationPrescriptionDamage to the treasuryPrecedentsSupreme CourtFederal Court of AccountsDireitoPrescrição (Direito administrativo)Precedentes judiciaisDanos (Direito)Brasil. Supremo Tribunal FederalBrasil. Tribunal de Contas da União