A prescrição nos tribunais de contas: a recepção do TCU, do T-PA e do TCM-PA à tese fixada no tema 899 do STF

Abstract

The present work arose in the context of the jurisprudential evolution of the STF on the prescription of the claim for compensation for damages to the public treasury arising from executive titles formed in the courts of accounts, going through Themes 666 and 897 of the general repercussion up to Theme 899. This dissertation analyzes, Therefore, how was the reception of the thesis set out in Theme 899 of the general repercussion of the Federal Supreme Court (STF) by the Federal Court of Accounts (TCU), by the Court of Accounts of the State of Pará (TCE-PA) and by the Court of Auditors of the Municipalities of the State of Pará (TCM-PA), with an emphasis on interpretative applications regarding the prescription of the claim for compensation within the scope of the aforementioned courts of accounts and which interpretation would be most compatible with development in the Amazon. To this end, a brief history of the institutes of prescription and decadence was carried out, an examination of their concepts and the distinction between them, as well as their application in Civil Law, Administrative Law and the courts of accounts. An analysis was carried out of the entire content of the ruling that gave rise to the aforementioned thesis, the subsequent decisions of the STF on the subject and the first reactions of the audit courts on the matter until the publication of regulations for its application, as well as the decadence. The methodology applied was descriptive, explanatory and deductive, using the legal hermeneutic method for the norms under examination and the hermeneutic method of legal acts for the judicial decisions in question. Once the research was completed, technical notes were made with suggestions for improving the aforementioned regulations. The product will be presented to TCE-PA and TCM-PA, in the form of a lecture, through the respective accounting schools, and, subsequently, sent in PDF format to the Senior Management of the aforementioned bodies, as well as the TCU and the MPC's that work in each of these control institutions.