The Union Court of Auditors and the Liability of the Board of Directors of State Companies
This paper intends to answer the following question: in which cases and under what conditions will a board member of a public company be held responsible by the Union Court of Auditors (TCU)? To answer, we proceed to an explanation about the nature of the hybrid legal system to which the public comp...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Portuguese |
| Published: |
Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)
2016-10-01
|
| Series: | Revista de Direito Administrativo e Gestão Pública |
| Subjects: | |
| Online Access: | http://www.indexlaw.org/index.php/rdagp/article/view/640 |
| _version_ | 1811193270163734528 |
|---|---|
| author | Frederico Yokota Choucair Gomes Paulo Roberto Lassi de Oliveira |
| author_facet | Frederico Yokota Choucair Gomes Paulo Roberto Lassi de Oliveira |
| author_sort | Frederico Yokota Choucair Gomes |
| collection | DOAJ |
| description | This paper intends to answer the following question: in which cases and under what conditions will a board member of a public company be held responsible by the Union Court of Auditors (TCU)? To answer, we proceed to an explanation about the nature of the hybrid legal system to which the public companies are subjected, a characterization of their board members, as well as an analysis of some judgments by the TCU. At last, we conclude that the board member can be held liable if he or she has participated in an irregular act or acted in continued omission. |
| first_indexed | 2024-04-12T00:05:39Z |
| format | Article |
| id | doaj.art-fe73c75ee2e646719d3b137a8fa04303 |
| institution | Directory Open Access Journal |
| issn | 2526-0073 2526-0073 |
| language | Portuguese |
| last_indexed | 2024-04-12T00:05:39Z |
| publishDate | 2016-10-01 |
| publisher | Conselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI) |
| record_format | Article |
| series | Revista de Direito Administrativo e Gestão Pública |
| spelling | doaj.art-fe73c75ee2e646719d3b137a8fa043032022-12-22T03:56:06ZporConselho Nacional de Pesquisa e Pós-graduação em Direito (CONPEDI)Revista de Direito Administrativo e Gestão Pública2526-00732526-00732016-10-0121567210.26668/IndexLawJournals/2526-0073/2016.v2i1.640641The Union Court of Auditors and the Liability of the Board of Directors of State CompaniesFrederico Yokota Choucair Gomes0Paulo Roberto Lassi de Oliveira1Universidade FUMECUniversidade FUMECThis paper intends to answer the following question: in which cases and under what conditions will a board member of a public company be held responsible by the Union Court of Auditors (TCU)? To answer, we proceed to an explanation about the nature of the hybrid legal system to which the public companies are subjected, a characterization of their board members, as well as an analysis of some judgments by the TCU. At last, we conclude that the board member can be held liable if he or she has participated in an irregular act or acted in continued omission.http://www.indexlaw.org/index.php/rdagp/article/view/640Tribunal de contas da uniãoConselho de administraçãoResponsabilidade administrativa |
| spellingShingle | Frederico Yokota Choucair Gomes Paulo Roberto Lassi de Oliveira The Union Court of Auditors and the Liability of the Board of Directors of State Companies Revista de Direito Administrativo e Gestão Pública Tribunal de contas da união Conselho de administração Responsabilidade administrativa |
| title | The Union Court of Auditors and the Liability of the Board of Directors of State Companies |
| title_full | The Union Court of Auditors and the Liability of the Board of Directors of State Companies |
| title_fullStr | The Union Court of Auditors and the Liability of the Board of Directors of State Companies |
| title_full_unstemmed | The Union Court of Auditors and the Liability of the Board of Directors of State Companies |
| title_short | The Union Court of Auditors and the Liability of the Board of Directors of State Companies |
| title_sort | union court of auditors and the liability of the board of directors of state companies |
| topic | Tribunal de contas da união Conselho de administração Responsabilidade administrativa |
| url | http://www.indexlaw.org/index.php/rdagp/article/view/640 |
| work_keys_str_mv | AT fredericoyokotachoucairgomes theunioncourtofauditorsandtheliabilityoftheboardofdirectorsofstatecompanies AT paulorobertolassideoliveira theunioncourtofauditorsandtheliabilityoftheboardofdirectorsofstatecompanies AT fredericoyokotachoucairgomes unioncourtofauditorsandtheliabilityoftheboardofdirectorsofstatecompanies AT paulorobertolassideoliveira unioncourtofauditorsandtheliabilityoftheboardofdirectorsofstatecompanies |