Reequilíbrio econômico-financeiro de obras públicas e a correlação da onerosidade excessiva com o lucro da empresa

Abstract

This article aims to analyze one of the main premises of economic-financial rebalancing in public works contracts and the theory of unforeseeability: the characterization of excessive onerousness and its correlation with the company’s profit - a theme that has become prominent since 2020, with the covid-19 pandemic, and later with the War in Ukraine, among those working in the construction sector. It is an exploratory research, of a qualitative nature, carried out through bibliographic and documentary methods, in which aspects of economic-financial rebalancing in the strict sense are analyzed, based on federal legislation, existing jurisprudence of the Federal Court of Accounts (TCU) on the subject, and a sample of regulations and sublegal norms on the subject, published by public administration bodies at the three levels of government. The following conclusions were obtained from the study: proof of excessive onerousness is necessary, being a prerequisite for the grant of economic-financial rebalancing; profit is the main criterion used to characterize excessive onerousness; most of the researched methodologies apply the percentage of profit envisaged in the BDI to the values referring to the rebalancing, and the non-application of this can modify the percentage of the contracted BDI, which contradicts what is foreseen on the subject in the CF/88.

Keywords: economic and financial rebalancing; public works; theory of unforeseeability; excessive burden; administrative contract.