Commented Jurisprudence

Abstract

Tradução para o inglês

In "Commented Jurisprudence," four recent TCU (Federal Court of Accounts) rulings are presented. The first, reported by Minister Jorge Oliveira, deals with a special accountability audit (TCE) concerning the partial non-execution of an agreed-upon object and administrative measures to be adopted prior to the establishment of TCEs on the same grounds. The second details the results of the first monitoring cycle of tax benefits for technological innovation, with a view to improving the management of public policy. Under the report of Minister Aroldo Cedraz, the rulings that stand out are the one on possible irregularities in the discounts applied to retirees, which involved the INSS and union, associative, and banking entities; and another on the monitoring of the denationalization, by port lease, of the VDC29 terminal, located in the state of Pará.