A delimitação do erro grosseiro na jurisprudência do Tribunal de Contas da União

Abstract

This present research is a study about the delimitation of “gross mistake” inside the jurisprudence of the General Accounting Office. Law 13.355/2018 includes in the Law of Introduction to the Norms of Brazilian Law (Decree-Law n. 4.657/1942) legal devices about the efficiency at the creation and application of public law and dispositions about juridic safety, between its modifications, includes the art. 28 which brought new definitions related to the accountability of the public agent. In reason of being considered a norm of overright, the LINBL brings interpretative criteria applicable to the administrative spheres, comptroller and judicial. Thereby, the main goal of this present research is to trace the understanding of the General Accounting Office about the criteria of “gross mistake” inserted by the art. 28, at the exercise of its activity, in the exercise of its activity of external control of public administration. Thus, through the inductive method with doctrine and General Accounting Office’s jurisprudence analysis, this research aims to approach the aspects related to control and investigation of responsibility towards this court, the recent changes to the LINBL with focus on the art. 28 and the application of these modifications at the jurisprudence of the General Accounting Office..