Os tribunais de contas à luz da separação de poderes no direito brasileiro

um estudo sobre a natureza jurídica de suas decisões

Authors

DOI:

https://doi.org/10.29293/rdfg.v5i02.229

Keywords:

Court of Accounts, Separation of Powers, jurisdictional function

Abstract

This work aims to analyze the legal nature of the decisions of the Courts of Auditors in Brazil. Uses theoretical research with deductive method, and exploratory. To do so, at first, an examination of the doctrinal view on the legal nature of the Courts of Auditors in light of the theory of separation of powers. Next, it is essential to emphasize the comparison of the thesis from the exercise of the judicial function with the thesis of an administrative nature the main ones regarding the legal nature of the judgments given by the Audit Bodies, portraying more the institution linked to the Principle of Inafasability of Jurisdictional Tutelage and the System of One Jurisdiction. Finally, with the established delimitation of legal natures, it becomes possible to understand future conflicts regarding the possibility of reviewing the merits of its decisions by the Judiciary. The importance and the sui generis legal nature of the body, endowed with its own exclusive and non-delegable competences, is highlighted; and is affiliated to the positioning of the exercise of jurisdiction by the Court of Auditors.

Author Biographies

  • Alisson Jose Maia Melo, Centro Universitário 7 de Setembro (UNI7), Fortaleza, CE, Brasil.

    Doutor em Direito pela Universidade Federal do Ceará (2018). Mestre em Direito pela Universidade Federal do Ceará (2013). Especialista em Direito Tributário pelo Centro Universitário 7 de Setembro (2012). Bacharel em Direito pela Universidade Federal do Ceará (2007). Professor de Direito do Centro Universitário 7 de Setembro (UNI7)

  • Thaís Rodrigues Brito Aguiar, Centro Universitário 7 de Setembro (UNI7), Fortaleza, CE, Brasil.

    Graduada em Direito pelo Centro Universitário 7 de Setembro (UNI7), com estágio no Tribunal de Contas do Estado do Ceará (TCE/CE).

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Published

2019-03-04

Issue

Vol. 5 No. 02 (2018)

Section

Articles

License

Copyright (c) 2019 Alisson Jose Maia Melo, Thaís Rodrigues Brito Aguiar

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How to Cite

Os tribunais de contas à luz da separação de poderes no direito brasileiro: um estudo sobre a natureza jurídica de suas decisões. Guanambi College Law Journal, Guanambi, v. 5, n. 02, p. 121–157, 2019. DOI: 10.29293/rdfg.v5i02.229. Disponível em: https://portaldeperiodicos.animaeducacao.com.br/index.php/RDFG/article/view/13909.. Acesso em: 22 jul. 2024.