The criterion of gross error (article 28 of LINDB) in the Federal Court of Auditors (TCU) recent case law

Authors

  • Guilherme Henrique Lima Reinig Universidade Federal de Santa Catarina
  • Otávio Sendtko Ferreira Universidade Federal de Santa Catarina

DOI:

https://doi.org/10.14393/RFADIR-52.2.2024.73213.%25p

Keywords:

Brazilian Federal Court of Auditors, LINDB, Gross error, Law No. 13.655/2018

Abstract

This article aims to analyze the recent case law of the Federal Court of Auditors (TCU) regarding the concept of gross error (Article 28 of the LINDB) and its concrete application. To this aim, the  integrated search of the TCU portal for the periods of 2022 and 2023 was conducted. TCU's rulings are individually examined, with cataloging of the hypotheses. As a result, the extent to which the inclusion of the criterion of gross error in Article 28 of the LINDB by Law No. 13.655/2018 impacted the concrete criteria for holding managers accountable within the scope of the TCU was evaluated.

Author Biographies

  • Guilherme Henrique Lima Reinig, Universidade Federal de Santa Catarina

    Professor Adjunto da Universidade Federal de Santa Catarina. Mestra e Doutor em Direito Civil pela Faculdade de Direito da Universidade de São Paulo. Advogado.

  • Otávio Sendtko Ferreira, Universidade Federal de Santa Catarina

    Aluno de mestrado no Programa de Pós-Graduação em Direito da Universidade Federal de Santa Catarina (2024-atual). Possui graduação em Direito pela Universidade Federal de Santa Catarina (2021). Atualmente é advogado e sócio na Menezes Niebuhr Sociedade de Advogados.

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Published

2026-06-11

Issue

Vol. 52 No. 2 (2024): Revista da Faculdade de Direito da Universidade Federal de Uberlândia

Section

Articles

License

Copyright (c) 2026 Journal of the Faculty of Law of the Federal University of Uberlândia

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How to Cite

The criterion of gross error (article 28 of LINDB) in the Federal Court of Auditors (TCU) recent case law. (2026). Journal of the Faculty of Law of the Federal University of Uberlândia, 52(2). https://doi.org/10.14393/RFADIR-52.2.2024.73213.%p