THE FINANCIAL CONDITION OF EFFECTIVENESS OF THE LAW AND ITS CONTROL BY THE FEDERAL COURT OF ACCOUNTS
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Data de Publicação: | 2022 |
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Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Opinião Jurídica (Fortaleza) |
Texto Completo: | https://periodicos.unichristus.edu.br/opiniaojuridica/article/view/3856 |
Resumo: | Objective: this article sought to analyze the institutional posture of the Federal Audit Court from the understanding of its powers and how it has expanded its political-administrative role through not only the activities of control and supervision of public policies approved and implemented, but especially through the financial control of the effectiveness of the law and, therefore, of the Legislature itself.Method: the theoretical research of the legal-dogmatic type was developed from the study of the paradigmatic judgment of 1907/2019, issued by the Federal Court of Auditors, as well as the examination of constitutional and infra-constitutional normativity focused on public finances, dialoguing with works doctrinaires that exemplify the state of the art applicable to the subject and object in the scope of financial and constitutional law.Result: it was considered, in the end, that the Legislative Power, through budget legislation, self-limited by its institutional choices in public finance, is originally responsible for controlling the financial condition of the effectiveness of the law, without prejudice to the autonomous body After all, taking into account the legislative self-limitation reinforced in recent years by the constitutional textuality, check the effectiveness of legislative acts that mobilize public resources as an adequate mechanism, including the reinforcement of the dialogic preservation of the autonomy and harmony of the Powers.Contribution: the main contribution of this study consists in pointing out the insufficiency of the analytical tools offered by contemporary legal-financial dogmatics - and its historical legacy - to promote the reflective deepening of the theme opened by Judgment No. 1907/2019, in order to indicate, in the form of three integrated programmatic theses, directions that the doctrine must accept with constructive institutional imagination, since the epistemic field of financial law does not systematically contemplate the aforementioned political-administrative protagonism of the Court of Auditors of the Union. |
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THE FINANCIAL CONDITION OF EFFECTIVENESS OF THE LAW AND ITS CONTROL BY THE FEDERAL COURT OF ACCOUNTSLA CONDICIÓN FINANCIERA DE LA EFICACIA DE LA LEY Y SU CONTROL POR LA CORTE FEDERAL DE CUENTASA CONDIÇÃO FINANCEIRA DE EFICÁCIA DA LEI E O SEU CONTROLE PELO TRIBUNAL DE CONTAS DA UNIÃOFederal Court of Accounts; Executive; Legislative; Ineffectiveness of the LawLa Corte Federal de Cuentas; Poder Ejecutivo; Legislativo; Ineficacia de la LeyDireito; Direito Constitucional; Direito FinanceiroTribunal de Contas da União; Executivo; Legislativo; Ineficácia da LeiObjective: this article sought to analyze the institutional posture of the Federal Audit Court from the understanding of its powers and how it has expanded its political-administrative role through not only the activities of control and supervision of public policies approved and implemented, but especially through the financial control of the effectiveness of the law and, therefore, of the Legislature itself.Method: the theoretical research of the legal-dogmatic type was developed from the study of the paradigmatic judgment of 1907/2019, issued by the Federal Court of Auditors, as well as the examination of constitutional and infra-constitutional normativity focused on public finances, dialoguing with works doctrinaires that exemplify the state of the art applicable to the subject and object in the scope of financial and constitutional law.Result: it was considered, in the end, that the Legislative Power, through budget legislation, self-limited by its institutional choices in public finance, is originally responsible for controlling the financial condition of the effectiveness of the law, without prejudice to the autonomous body After all, taking into account the legislative self-limitation reinforced in recent years by the constitutional textuality, check the effectiveness of legislative acts that mobilize public resources as an adequate mechanism, including the reinforcement of the dialogic preservation of the autonomy and harmony of the Powers.Contribution: the main contribution of this study consists in pointing out the insufficiency of the analytical tools offered by contemporary legal-financial dogmatics - and its historical legacy - to promote the reflective deepening of the theme opened by Judgment No. 1907/2019, in order to indicate, in the form of three integrated programmatic theses, directions that the doctrine must accept with constructive institutional imagination, since the epistemic field of financial law does not systematically contemplate the aforementioned political-administrative protagonism of the Court of Auditors of the Union.Objetivo: este artículo buscó analizar la postura institucional del Tribunal Federal de Cuentas desde el entendimiento de sus competencias y cómo ha ampliado su rol político-administrativo a través no solo de las actividades de control y fiscalización de las políticas públicas aprobadas e implementadas, sino especialmente a través de el control financiero de la vigencia de la ley y, por ende, de la propia Legislatura.Metodología: la investigación teórica de tipo jurídico-dogmático se desarrolló a partir del estudio de la sentencia paradigmática de 1907/2019, emitida por el Tribunal de Cuentas Federal, así como del examen de la normatividad constitucional e infraconstitucional centrada en las finanzas públicas, dialogar con obras doctrinarios que ejemplifiquen el estado del arte aplicable al sujeto y objeto en el ámbito del derecho financiero y constitucional.Resultados: se consideró, al final, que el Poder Legislativo, a través de la legislación presupuestaria, autolimitado por sus opciones institucionales en las finanzas públicas, es originalmente responsable de controlar la condición financiera de la vigencia de la ley, sin perjuicio de la autonomía autonómica. Al fin y al cabo, teniendo en cuenta la autolimitación legislativa reforzada en los últimos años por la textualidad constitucional, comprobar la efectividad de los actos legislativos que movilizan recursos públicos como un mecanismo adecuado, incluyendo el refuerzo de la preservación dialógica de la autonomía y armonía de la Potestades.Aportaciones: el principal aporte de este estudio consiste en señalar la insuficiencia de las herramientas analíticas que ofrece la dogmática jurídico-financiera contemporánea - y su legado histórico - para promover la profundización reflexiva del tema abierto por la Sentencia No. 1907/2019, a fin de señalar, en forma de tres tesis programáticas integradas, orientaciones que la doctrina debe aceptar con constructivo imaginario institucional, ya que el campo epistémico del derecho financiero no contempla sistemáticamente el citado protagonismo político-administrativo del Tribunal de Cuentas de la Unión.Objetivo: Buscou-se neste artigo analisar a postura institucional do Tribunal de Contas da União a partir da compreensão de suas competências e do modo como tem ampliado o seu protagonismo político-administrativo por meio não apenas das atividades de controle e fiscalização das políticas públicas aprovadas e implementadas, mas, também, de forma especial, pelo controle financeiro da eficácia da lei e, por conseguinte, do próprio Legislativo. Metodologia: a pesquisa teórica do tipo jurídico-dogmática foi desenvolvida a partir do estudo do acórdão paradigmático de nº 1907/2019, prolatado pelo Tribunal de Contas da União, bem como do exame da normatividade constitucional e infraconstitucional voltada às finanças públicas, dialogando com trabalhos doutrinários que exemplificam o estado da arte aplicável ao tema e ao objeto no âmbito do direito financeiro e constitucional.Resultados: considerou-se, ao final, que ao Poder Legislativo, por meio da legislação orçamentária, autolimitado por suas escolhas institucionais em finanças públicas, cabe, originariamente, o controle da condição financeira da eficácia da lei, sem prejuízo de que o órgão autônomo de contas, tendo em vista a autolimitação legislativa reforçada nos últimos anos pela textualidade constitucional, verifique a eficácia do atos legislativos que mobilizam recursos públicos como mecanismo adequado, inclusive, ao reforço da preservação dialógica da autonomia e harmonia dos Poderes.Contribuições: a principal contribuição deste estudo consiste no apontamento da insuficiência do instrumental analítico oferecido pela dogmática jurídico-financeira contemporânea – e seu legado histórico – para promover o aprofundamento reflexivo da temática aberta pelo Acórdão n.º 1907/2019, de modo a indicar, na forma de três teses programáticas integradas, direcionamentos que à doutrina cabe acolher com imaginação institucional construtora, pois o campo epistêmico do direito financeiro não contempla, de forma sistematizada, o referido protagonismo político-administrativo da Corte de Contas da União.Instituto para o Desenvolvimento da Educacao (Centro Universitário Christus - Unichristus)Corval, Paulo Roberto dos SantosTognoc, Leonardo Oliveira2022-01-10info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo;application/pdfapplication/xmlhttps://periodicos.unichristus.edu.br/opiniaojuridica/article/view/385610.12662/2447-6641oj.v20i33.p1-30.2022Revista Opinião Jurídica (Fortaleza); v. 20, n. 33 (2022); 1-30Revista Opinião Jurídica (Fortaleza); v. 20, n. 33 (2022); 1-30Revista Opinião Jurídica (Fortaleza); v. 20, n. 33 (2022); 1-30Revista Opinião Jurídica (Fortaleza); v. 20, n. 33 (2022); 1-302447-66411806-042010.12662/2447-6641oj.v20i33.2022reponame:Revista Opinião Jurídica (Fortaleza)instname:Centro Universitário Christus (Unichristus)instacron:UNICHRISTUSporhttps://periodicos.unichristus.edu.br/opiniaojuridica/article/view/3856/1525https://periodicos.unichristus.edu.br/opiniaojuridica/article/view/3856/1538Mundial; América do Sul; BrasilDireitos autorais 2021 Revista Opinião Jurídica (Fortaleza)http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccess2022-03-04T10:40:39Zoai:ojs.unichristus.emnuvens.com.br:article/3856Revistahttps://periodicos.unichristus.edu.br/opiniaojuridicaPRIhttps://periodicos.unichristus.edu.br/opiniaojuridica/oaiopiniaojuridica01@unichristus.edu.br || secretaria.oj@unichristus.edu.br2447-66411806-0420opendoar:2022-03-04T10:40:39Revista Opinião Jurídica (Fortaleza) - Centro Universitário Christus (Unichristus)false |
dc.title.none.fl_str_mv |
THE FINANCIAL CONDITION OF EFFECTIVENESS OF THE LAW AND ITS CONTROL BY THE FEDERAL COURT OF ACCOUNTS LA CONDICIÓN FINANCIERA DE LA EFICACIA DE LA LEY Y SU CONTROL POR LA CORTE FEDERAL DE CUENTAS A CONDIÇÃO FINANCEIRA DE EFICÁCIA DA LEI E O SEU CONTROLE PELO TRIBUNAL DE CONTAS DA UNIÃO |
title |
THE FINANCIAL CONDITION OF EFFECTIVENESS OF THE LAW AND ITS CONTROL BY THE FEDERAL COURT OF ACCOUNTS |
spellingShingle |
THE FINANCIAL CONDITION OF EFFECTIVENESS OF THE LAW AND ITS CONTROL BY THE FEDERAL COURT OF ACCOUNTS Corval, Paulo Roberto dos Santos Federal Court of Accounts; Executive; Legislative; Ineffectiveness of the Law La Corte Federal de Cuentas; Poder Ejecutivo; Legislativo; Ineficacia de la Ley Direito; Direito Constitucional; Direito Financeiro Tribunal de Contas da União; Executivo; Legislativo; Ineficácia da Lei |
title_short |
THE FINANCIAL CONDITION OF EFFECTIVENESS OF THE LAW AND ITS CONTROL BY THE FEDERAL COURT OF ACCOUNTS |
title_full |
THE FINANCIAL CONDITION OF EFFECTIVENESS OF THE LAW AND ITS CONTROL BY THE FEDERAL COURT OF ACCOUNTS |
title_fullStr |
THE FINANCIAL CONDITION OF EFFECTIVENESS OF THE LAW AND ITS CONTROL BY THE FEDERAL COURT OF ACCOUNTS |
title_full_unstemmed |
THE FINANCIAL CONDITION OF EFFECTIVENESS OF THE LAW AND ITS CONTROL BY THE FEDERAL COURT OF ACCOUNTS |
title_sort |
THE FINANCIAL CONDITION OF EFFECTIVENESS OF THE LAW AND ITS CONTROL BY THE FEDERAL COURT OF ACCOUNTS |
author |
Corval, Paulo Roberto dos Santos |
author_facet |
Corval, Paulo Roberto dos Santos Tognoc, Leonardo Oliveira |
author_role |
author |
author2 |
Tognoc, Leonardo Oliveira |
author2_role |
author |
dc.contributor.none.fl_str_mv |
|
dc.contributor.author.fl_str_mv |
Corval, Paulo Roberto dos Santos Tognoc, Leonardo Oliveira |
dc.subject.none.fl_str_mv |
|
dc.subject.por.fl_str_mv |
Federal Court of Accounts; Executive; Legislative; Ineffectiveness of the Law La Corte Federal de Cuentas; Poder Ejecutivo; Legislativo; Ineficacia de la Ley Direito; Direito Constitucional; Direito Financeiro Tribunal de Contas da União; Executivo; Legislativo; Ineficácia da Lei |
topic |
Federal Court of Accounts; Executive; Legislative; Ineffectiveness of the Law La Corte Federal de Cuentas; Poder Ejecutivo; Legislativo; Ineficacia de la Ley Direito; Direito Constitucional; Direito Financeiro Tribunal de Contas da União; Executivo; Legislativo; Ineficácia da Lei |
description |
Objective: this article sought to analyze the institutional posture of the Federal Audit Court from the understanding of its powers and how it has expanded its political-administrative role through not only the activities of control and supervision of public policies approved and implemented, but especially through the financial control of the effectiveness of the law and, therefore, of the Legislature itself.Method: the theoretical research of the legal-dogmatic type was developed from the study of the paradigmatic judgment of 1907/2019, issued by the Federal Court of Auditors, as well as the examination of constitutional and infra-constitutional normativity focused on public finances, dialoguing with works doctrinaires that exemplify the state of the art applicable to the subject and object in the scope of financial and constitutional law.Result: it was considered, in the end, that the Legislative Power, through budget legislation, self-limited by its institutional choices in public finance, is originally responsible for controlling the financial condition of the effectiveness of the law, without prejudice to the autonomous body After all, taking into account the legislative self-limitation reinforced in recent years by the constitutional textuality, check the effectiveness of legislative acts that mobilize public resources as an adequate mechanism, including the reinforcement of the dialogic preservation of the autonomy and harmony of the Powers.Contribution: the main contribution of this study consists in pointing out the insufficiency of the analytical tools offered by contemporary legal-financial dogmatics - and its historical legacy - to promote the reflective deepening of the theme opened by Judgment No. 1907/2019, in order to indicate, in the form of three integrated programmatic theses, directions that the doctrine must accept with constructive institutional imagination, since the epistemic field of financial law does not systematically contemplate the aforementioned political-administrative protagonism of the Court of Auditors of the Union. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-01-10 |
dc.type.none.fl_str_mv |
|
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo; |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.unichristus.edu.br/opiniaojuridica/article/view/3856 10.12662/2447-6641oj.v20i33.p1-30.2022 |
url |
https://periodicos.unichristus.edu.br/opiniaojuridica/article/view/3856 |
identifier_str_mv |
10.12662/2447-6641oj.v20i33.p1-30.2022 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.unichristus.edu.br/opiniaojuridica/article/view/3856/1525 https://periodicos.unichristus.edu.br/opiniaojuridica/article/view/3856/1538 |
dc.rights.driver.fl_str_mv |
Direitos autorais 2021 Revista Opinião Jurídica (Fortaleza) http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Direitos autorais 2021 Revista Opinião Jurídica (Fortaleza) http://creativecommons.org/licenses/by-nc-sa/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/xml |
dc.coverage.none.fl_str_mv |
Mundial; América do Sul; Brasil |
dc.publisher.none.fl_str_mv |
Instituto para o Desenvolvimento da Educacao (Centro Universitário Christus - Unichristus) |
publisher.none.fl_str_mv |
Instituto para o Desenvolvimento da Educacao (Centro Universitário Christus - Unichristus) |
dc.source.none.fl_str_mv |
Revista Opinião Jurídica (Fortaleza); v. 20, n. 33 (2022); 1-30 Revista Opinião Jurídica (Fortaleza); v. 20, n. 33 (2022); 1-30 Revista Opinião Jurídica (Fortaleza); v. 20, n. 33 (2022); 1-30 Revista Opinião Jurídica (Fortaleza); v. 20, n. 33 (2022); 1-30 2447-6641 1806-0420 10.12662/2447-6641oj.v20i33.2022 reponame:Revista Opinião Jurídica (Fortaleza) instname:Centro Universitário Christus (Unichristus) instacron:UNICHRISTUS |
instname_str |
Centro Universitário Christus (Unichristus) |
instacron_str |
UNICHRISTUS |
institution |
UNICHRISTUS |
reponame_str |
Revista Opinião Jurídica (Fortaleza) |
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Revista Opinião Jurídica (Fortaleza) |
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Revista Opinião Jurídica (Fortaleza) - Centro Universitário Christus (Unichristus) |
repository.mail.fl_str_mv |
opiniaojuridica01@unichristus.edu.br || secretaria.oj@unichristus.edu.br |
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1797052897708474368 |