A (im)prescritibilidade nos processos de controle externo sob a égide do Tribunal de Contas da União e do Supremo Tribunal Federal: análise da ratio decidendi e o alcance do julgamento da prescritibilidade da pretensão de ressarcimento ao erário fundada em decisão de tribunal de contas

Abstract

The original constiuint legislator, when establishes in 37th article, §5º that “the law will sanction set a unlawful prescription deadline executed by any agente, public servant or not, that cause harms to terasury, make an errata from respectives actions which indemnifies”, presented questions about extent of this problem that still persist nowadays, causing legal instability.(BRASIL, [1988]). The contrary postions, as concerning reception, as in executed norm, that doctrine and jurisprudence were the main characters, it becomes the point of debate which is treatment suitable for a final interpretation of mentioned constitutional device, considering preterite jurisprudence has strengthen from thesis of it would be imprescriptible all actions which aims indemnify treasury. Nevertheless, the understanding has been conquered through recent legal decisions from Supreme Court concerning the subject. From that present research, aims to comprehend from prescription, from National Audit Office, from now on TCU, besides it point of view about the subject, has done comparison with the Federal Supreme Court – STF, involving also recentes decisions regarding this subject, in order to extract main basic and essetial fundaments of law.