O TRIBUNAL DE CONTAS E O ENTENDIMENTO DO SUPREMO TRIBUNAL FEDERAL ACERCA DA LEGITIMIDADE PARA EXECUÇÃO JUDICIAL DAS DECISÕES À LUZ DO ARE 823.347 RG⁄MA

Abstract

This study aimed to analyze the history and the question of the recent jurisprudential understanding of change, about the active legitimacy for judicial enforcement of the judgments of the Audit Office, within the historical perspective, constitutional doctrine and jurisprudence on the decision ARE 823.347 RG/MA, when the recognition of general repercussion, handed down by the Supreme Court. To reach the proposed objective, there will be a review of all historical context of the creation of the Court of Auditors by the enactment of CRFB/88.We will seek to understand what are the criteria used by the Audit Court, to pronounce decisions (judgments) in everyday practice on the subject. The legal nature and effectiveness of these decisions, and its applicability in the particular legal context will be lifted. In the end, the controversy caused by different interpretations assigned to constitutional provisions will be discussed, and ultimately will be made analysis about the active legitimacy, if the Brazilian Government Agency for Law Enforcement and Prosecution of Crimes has active legitimacy or even the Court itself could have the power to enforce such decisions, and, as has been judged after the recent decision of the Supreme Court in general repercussion of thirst. We used method deductive, in consultation with the doctrines, jurisprudence and electronic sites.