Limits to the court of auditors' jurisdiction over private companies
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Justiça do Direito (Online) |
Texto Completo: | http://seer.upf.br/index.php/rjd/article/view/9474 |
Resumo: | Based in a research about the Brazilian Federal Court of Auditors' decisions, the paper reveals that the Court has been adopting restrictive measures against private companies, innovating in its actions, but without any normative change regarding its attributions. Among these measures against private companies and their shareholders are the unavailability of assets, the recovery of damages and the disregard of the legal entity. The article analyzes the Court of Auditors' arguments and discusses whether this innovation is authorized by the Brazilian Federal Constitution or by ordinary legislation and concludes that it is not. It also points out the risks of the Federal Supreme Court's omission to address the issue. |
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Limits to the court of auditors' jurisdiction over private companiesLimites da jurisdição dos tribunais de contas sobre particularesBased in a research about the Brazilian Federal Court of Auditors' decisions, the paper reveals that the Court has been adopting restrictive measures against private companies, innovating in its actions, but without any normative change regarding its attributions. Among these measures against private companies and their shareholders are the unavailability of assets, the recovery of damages and the disregard of the legal entity. The article analyzes the Court of Auditors' arguments and discusses whether this innovation is authorized by the Brazilian Federal Constitution or by ordinary legislation and concludes that it is not. It also points out the risks of the Federal Supreme Court's omission to address the issue.Com base em pesquisa sobre decisões do Tribunal de Contas da União (TCU), este artigo mostra que ele tem adotado medidas administrativas restritivas de direitos contra particulares, inovando em suas atribuições, sem que tenha havido alteração normativa. Entre as medidas contra empresas privadas e seus acionistas estão a decretação de indisponibilidade de bens, a condenação ao ressarcimento de danos e a desconsideração da personalidade jurídica. O artigo analisa os argumentos do TCU e discute se essa inovação é autorizada na Constituição Federal Brasileira ou na legislação ordinária, concluindo pela negativa. Também aponta os riscos da omissão do Supremo Tribunal Federal em enfrentar o tema.Universidade de Passo Fundo2019-08-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://seer.upf.br/index.php/rjd/article/view/947410.5335/rjd.v33i2.9474Revista Justiça do Direito; v. 33 n. 2 (2019): Justiça do Direito; 198-221Law of Justice Journal; Vol 33 No 2 (2019): Justiça do Direito; 198-2212238-32121413-7038reponame:Revista Justiça do Direito (Online)instname:Universidade de Passo Fundo (UPF)instacron:UPFporhttp://seer.upf.br/index.php/rjd/article/view/9474/114114846Copyright (c) 2019 Revista Justiça do Direitohttp://creativecommons.org/licenses/by-nc-nd/4.0info:eu-repo/semantics/openAccessSundfeld, Carlos AriCâmara, Jacintho Arruda2019-11-19T02:19:19Zoai:seer.upf.br:article/9474Revistahttp://seer.upf.br/index.php/rjdPUBhttp://seer.upf.br/index.php/rjd/oairevistajusticadodireito@gmail.com2238-32121413-7038opendoar:2019-11-19T02:19:19Revista Justiça do Direito (Online) - Universidade de Passo Fundo (UPF)false |
dc.title.none.fl_str_mv |
Limits to the court of auditors' jurisdiction over private companies Limites da jurisdição dos tribunais de contas sobre particulares |
title |
Limits to the court of auditors' jurisdiction over private companies |
spellingShingle |
Limits to the court of auditors' jurisdiction over private companies Sundfeld, Carlos Ari |
title_short |
Limits to the court of auditors' jurisdiction over private companies |
title_full |
Limits to the court of auditors' jurisdiction over private companies |
title_fullStr |
Limits to the court of auditors' jurisdiction over private companies |
title_full_unstemmed |
Limits to the court of auditors' jurisdiction over private companies |
title_sort |
Limits to the court of auditors' jurisdiction over private companies |
author |
Sundfeld, Carlos Ari |
author_facet |
Sundfeld, Carlos Ari Câmara, Jacintho Arruda |
author_role |
author |
author2 |
Câmara, Jacintho Arruda |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Sundfeld, Carlos Ari Câmara, Jacintho Arruda |
description |
Based in a research about the Brazilian Federal Court of Auditors' decisions, the paper reveals that the Court has been adopting restrictive measures against private companies, innovating in its actions, but without any normative change regarding its attributions. Among these measures against private companies and their shareholders are the unavailability of assets, the recovery of damages and the disregard of the legal entity. The article analyzes the Court of Auditors' arguments and discusses whether this innovation is authorized by the Brazilian Federal Constitution or by ordinary legislation and concludes that it is not. It also points out the risks of the Federal Supreme Court's omission to address the issue. |
publishDate |
2019 |
dc.date.none.fl_str_mv |
2019-08-31 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://seer.upf.br/index.php/rjd/article/view/9474 10.5335/rjd.v33i2.9474 |
url |
http://seer.upf.br/index.php/rjd/article/view/9474 |
identifier_str_mv |
10.5335/rjd.v33i2.9474 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
http://seer.upf.br/index.php/rjd/article/view/9474/114114846 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2019 Revista Justiça do Direito http://creativecommons.org/licenses/by-nc-nd/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2019 Revista Justiça do Direito http://creativecommons.org/licenses/by-nc-nd/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade de Passo Fundo |
publisher.none.fl_str_mv |
Universidade de Passo Fundo |
dc.source.none.fl_str_mv |
Revista Justiça do Direito; v. 33 n. 2 (2019): Justiça do Direito; 198-221 Law of Justice Journal; Vol 33 No 2 (2019): Justiça do Direito; 198-221 2238-3212 1413-7038 reponame:Revista Justiça do Direito (Online) instname:Universidade de Passo Fundo (UPF) instacron:UPF |
instname_str |
Universidade de Passo Fundo (UPF) |
instacron_str |
UPF |
institution |
UPF |
reponame_str |
Revista Justiça do Direito (Online) |
collection |
Revista Justiça do Direito (Online) |
repository.name.fl_str_mv |
Revista Justiça do Direito (Online) - Universidade de Passo Fundo (UPF) |
repository.mail.fl_str_mv |
revistajusticadodireito@gmail.com |
_version_ |
1776750980477485056 |