Os tribunais de contas à luz da separação de poderes no direito brasileiro: um estudo sobre a natureza jurídica de suas decisões

• Autor(a) principal: Melo, Alisson Jose Maia
• Data de Publicação: 2019
• Outros Autores: Aguiar, Thaís Rodrigues Brito
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Direito da Faculdade Guanambi
• Texto Completo: https://portaldeperiodicos.animaeducacao.com.br/index.php/RDFG/article/view/13909
• topic: Tribunal de Contas; Separação de Poderes; função jurisdicional; Court of Accounts; Separation of Powers; jurisdictional function

This work aims to analyze the legal nature of the decisions of the Courts of Auditors in Brazil. Uses theoretical research with deductive method, and exploratory. To do so, at first, an examination of the doctrinal view on the legal nature of the Courts of Auditors in light of the theory of separation of powers. Next, it is essential to emphasize the comparison of the thesis from the exercise of the judicial function with the thesis of an administrative nature the main ones regarding the legal nature of the judgments given by the Audit Bodies, portraying more the institution linked to the Principle of Inafasability of Jurisdictional Tutelage and the System of One Jurisdiction. Finally, with the established delimitation of legal natures, it becomes possible to understand future conflicts regarding the possibility of reviewing the merits of its decisions by the Judiciary. The importance and the sui generis legal nature of the body, endowed with its own exclusive and non-delegable competences, is highlighted; and is affiliated to the positioning of the exercise of jurisdiction by the Court of Auditors.