Effects of the passage of time and the controversy over the fines’s limitation of action in courts of accounts: the application of law n. 9.873/1999 by analogy

Abstract

The purpose of this article is to determine if the fine application by the Courts
of Accounts is subject to some limitation of action period and, if so, indicate the legal regime applicable to the hypothesis of non existence of a legal rule about it. The method of approach is based on deductive reasoning, based on qualitative and theoretical-practical research, with the object of a bibliographic documentary research. The conclusion indicates that, by analogy legis, the supervision of TCs should be subject to the closest public law norms and that regulate in all aspects the issue of prescription, provided for in Law n. 9,873/99.