O instituto da prescrição da pretensão punitiva nos tribunais de contas do Brasil

Abstract

The present work had a discussion about the prescription of the punitive claim of the Accounts Courts. The probabilities that federal laws may be determinative of the likelihood of courts being distinct, of assigning a statement of probability, of discretion, and consequently of total legal uncertainty, and of obstructing the right to ample defense and adversary. Before the general decision-making, two understandings arise about the correct term of a process in the accounts processes. On the one hand we have to go through the process of decennial based on the Civil Code and, on the other hand, we have a theory that supports the application of the five-year term with the fulfillment of administrative laws. Thus, through the deductive method and the bibliographical and jurisprudential research, the second chapter deals with the Audit Courts and their characteristics, such as nature, function and jurisdiction, as a way of contextualizing and understanding external control. After that in the third chapter a matter of limitation will be addressed as an instrument for guarantee of fundamental principles and rights and their applicability in the scope of the Audit Courts. In the fourth chapter, it is a controversy the throat of the prescriptive ones - decennial or quinquennial. Finally, the fifth and last chapter will address specific aspects regarding prescription applied in external control, through the analysis of existing normative texts, in order to shape the best understanding about prescription and its regulation. By means of this weighting of elements pertaining to the object of the prescription as initial term, interruptive milestones and legitimation to raise it, it is proposed to regulate this institution in the Organic Law of the Accounts Courts of the State of Pará and the Municipalities of Pará, in order to obtain greater legal certainty and limitations to the power of external control, in compliance with constitutional principles.