The exclusive competence of the Courts of Accounts and the unconstitutionality of a state law, initiated by the Parliament, which grants discounts to fines imposed by the external control: the judgment of the Direct Action of Unconstitutionality No. 6,846

Authors

DOI:

https://doi.org/10.48143/RDAI.26.serrano

Keywords:

S System – Specific taxes – Tax capacity – Delegation

Abstract

This article deals with the direct action of unconstitutionality against the state Law 7,398/2020, of the State of Piauí, which grants large discounts on fines imposed by the Court of Auditors of that State. The questioned law, initiated by the parliamentary, interfered directly in the sanctioning power inherent to the external control of the Public Administration, proving to be unconstitutional due to initiative’s flaw and to violation of the principle of separation of powers.

Author Biography

Antonio Carlos Alves Pinto Serrano, Pontifícia Universidade Católica de São Paulo (SP, Brasil)

Doutorando e Mestre em Direito Administrativo pela Pontifícia Universidade Católica de São Paulo. Membro do corpo dirigente do Instituto de Direito Administrativo Sancionador Brasileiro – IDASAN, e do Instituto Brasileiro de Contas Públicas – IBCONTAS. Assessor Jurídico ao Tribunal de Contas do Município de São Paulo.

References

JACOBY FERNANDES, Jorge Ulisses. Tribunais de Contas do Brasil: jurisdição e competência. 4. ed. Belo Horizonte: Fórum, 2016.

SERRANO, Antonio Carlos Alves Pinto. O Direito Administrativo Sancionador e a Individualização da Conduta nas Decisões dos Tribunais de Contas. Dissertação (Mestrado em Direito). Faculdade de Direito da Pontifícia Universidade Católica de São Paulo, São Paulo, 2019.

ZYMLER, Benjamin. O Tribunal de Contas da União: vinte anos após a Constituição Federal de 1988. Revista da Procuradoria Geral do Município de Juiz de Fora – RPGMJF, Belo Horizonte, ano 3, n. 3, p. 275-287, jan./dez. 2013.

Revista de Direito Administrativo e Infraestrutura | RDAI 26

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Published

2023-10-01

How to Cite

SERRANO, Antonio Carlos Alves Pinto. The exclusive competence of the Courts of Accounts and the unconstitutionality of a state law, initiated by the Parliament, which grants discounts to fines imposed by the external control: the judgment of the Direct Action of Unconstitutionality No. 6,846. Journal of Public Law and Infrastructure | RDAI, São Paulo: Thomson Reuters | Livraria RT, v. 7, n. 26, p. 361–369, 2023. DOI: 10.48143/RDAI.26.serrano. Disponível em: https://rdai.com.br/index.php/rdai/article/view/652. Acesso em: 28 oct. 2024.

Issue

Vol. 7 No. 26 (2023)

Section

Comments of Jurisprudence | Comentários à Jurisprudência

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