Brazilian Court of Auditors Decision - TCU 1.495/2022 - Plenary, on Reconsideration Appeal: bidding by S System(Sistema S) and possibility of declaration of unsuitability of bidders by the Federal Court of Auditors

Acordão do Tribunal de Contas da União - TCU 1.495/2022: Plenário, em Recurso de Reconsideração: licitação pelo Sistema S e possibilidade de declaração de inidoneidade dos licitantes pela Corte Federal de Contas

Abstract

This work presents a brief analysis of the decision issued by the Federal Court of Auditors and published in Accord n. 1,495/2022 - Plenary, rapporteur by Minister Walton Alencar Rodrigues, resulting from the judgment of the Reconsideration Appeal, in which the competence of the Federal Court of Auditors to declare the unsuitability of the bidders involved in the contest promoted by APEX-Brasil, a recognized entity as an element of the group called Sistema S. A critical and analytical reading is promoted, based on the legal nature of the entity, on the connotation of the bidding institute and on the escape to the private regime that so characterizes Brazilian Administrative Law.