O instituto da prescrição na tomada de contas especial

Detalhes bibliográficos
Ano de defesa: 2021
Autor(a) principal: Barros, João Vieira lattes
Orientador(a): Bercovici, Gilberto
Banca de defesa: Bercovici, Gilberto, Silva, Guilherme Amorim Campos da, Nunes, Silvio Gabriel Serrano
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Universidade Nove de Julho
Programa de Pós-Graduação: Programa de Pós-Graduação em Direito
Departamento: Direito
País: Brasil
Palavras-chave em Português:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: http://bibliotecatede.uninove.br/handle/tede/2513
Resumo: The present study investigates the influence of the time factor in the Special Account Taking processes that are being processed at the External Control Houses in the country, more precisely at the Federal Court of Auditors. The research examines the meaning and scope that should be attributed to article 37, § 5, of the Federal Constitution, precisely regarding the doctrinal and jurisprudential discussion about the exception to compensation actions based on damage to the treasury, in view of the principles of legal security and unavailability of the public interest. To this end, the role of the Courts of Auditors, their functions, the Special Account Taking process itself are analyzed, and the statute of limitations is studied as an extinguishing legal fact, in addition to the admissibility of imprescriptibility. Finally, the positions of the Federal Supreme Court and the Federal Audit Court are verified, regarding the possibility of Special Accounts to be time-barred. The work is developed with the use of deductive methodology, supported by bibliographic and documentary research and review, and analysis of court cases.