A prescrição no âmbito de atuação do Tribunal de Contas

Abstract

The objective of this current research is the analysis of the prescription and of the parameters used in its application in the line of the jurisdiction indicated in the article 71 §, 3 of the Federal Constitution. The object of the work is the analysis of the practice of the General Accounting Office, in the exercise of the constitutional jurisdiction, of imputing debts and applying fines, and the reach of prescription to these competences. Concerning the imputation of debts, it is assumed the existence of damage to Public Administration, subsequent to unionized acts by the General Accounting Office, thus, necessarily, it is focused on the precept of predicted in the article 37, § 5 of the Federal Constitution, besides recent pronouncement of Federal Supreme Court. Extraordinary Appeal nº 669.069/MG, Extraordinary Appeal nº 852.475/SP, Extraordinary Appeal nº 636.886/AL), related to the fine applied by the General Accounting Office, mainstayed in the Federal Constitution and in the Complementary Law nº 709/1993, there are no prescriptional deadlines in the legislation, being the object of study and its parameters the application of prescription. The study will be carried out through the analysis of laws, principles and jurisprudence, in order to identify which is the prescriptional deadline for each hypothesis of the practice of the General Accounting Office, through the observation of the constitutional hermeneutic and the development of the principle method that lead to the solution and the understanding of the given matter