A decretação da desconsideração da personalidade jurídica no âmbito dos tribunais de contas

Abstract

This study is meant to examine the possibility of application of the Doctrine of Piercing the Corporate Entity in the context of Courts of Accounts. It is, as conventional, a case of jurisdictional medicine that seeks to resolve cases of dysfunction of the legal personality, characterized by fraud or the abuse of the right to legal personification committed by the directors of the organization to the detriment of the partners or a third party, which may be the Government; situation which concerns us closely. Despite there is no express provision in the Bidding Law or the Organic Laws of Courts of Accounts, we will discuss the importance of the measure at the heart of the processes which move along these courts, checking to see if the institute is involved with matters reserved to the jurisdiction of the judiciary or could be applied also in the Courts of Accounts, in light to constitutional principles governing public administration. Therefore, it will be pertinent to study the legal nature of the Courts of Accounts, their constitutional powers, especially the adjudicative, as well as the jurisdictional nature of their pronouncements or not, to finally come to a reasoned conclusion. Also, attention should be drawn to procedural issues surrounding the application of the measure by the Courts of Accounts, in view of the peculiar nature of the accounts processes.