Limits to the court of auditors' jurisdiction over private companies

Authors

  • Carlos Ari Sundfeld Escola de Direito de São Paulo da Fundação Getúlio Vargas
  • Jacintho Arruda Câmara Pontifícia Universidade Católica de São Paulo

DOI:

https://doi.org/10.5335/rjd.v33i2.9474

Keywords:

Court of Auditors, Judiciary's jurisdiction, External controls, Combating corruption, Accounting, financial and budgetary supervision

Abstract

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.

Downloads

Download data is not yet available.

Author Biographies

  • Carlos Ari Sundfeld, Escola de Direito de São Paulo da Fundação Getúlio Vargas

    Professor Titular da Escola de Direito de São Paulo da Fundação Getúlio Vargas – FGV Direito SP. Doutor e Mestre pela Faculdade de Direito da Pontifícia Universidade Católica de São Paulo – PUC/SP. Presidente da Sociedade Brasileira de Direito Público – sbdp. São Paulo, SP, Brasil, carlos.sundfeld@fgv.br.

  • Jacintho Arruda Câmara, Pontifícia Universidade Católica de São Paulo

    Professor da Faculdade de Direito da Pontifícia Universidade Católica de São Paulo – PUC/SP, e da Pós-graduação Lato Sensu da Escola de Direito de São Paulo da Fundação Getúlio Vargas – FGV Direito SP. Doutor e Mestre em Direito pela PUC/SP. Vice-Presidente da Sociedade Brasileira de Direito Público – sbdp. São Paulo, SP, Brasil, jscamara@pucsp.br.  

Published

2019-08-31

How to Cite

Limits to the court of auditors’ jurisdiction over private companies. (2019). Law of Justice Journal, 33(2), 198-221. https://doi.org/10.5335/rjd.v33i2.9474