The Supreme Court (STF) recently ruled on the application of the statute of limitations on claims for reimbursement to the treasury based on decisions by the Court of Auditors.
The rapporteur of the case, Minister Alexandre de Moraes, understood that there is no express constitutional provision for the non-applicability of statutory limitations of claims for reimbursement to the treasury based on a decision of the Federal Court of Auditors. Therefore, it would be unconstitutional to decide in a different direction.
The STF decision, issued in a Extraordinary Appeal 636,886, is highly important because, in addition to affecting several administrative proceedings, it brings legal certainty and settles the understanding on this issue, which was not unanimous.
It is worth mentioning that the decision of the case was unanimous, but the judgment has not been published yet, only the vote of the rapporteur, which does not contain references on the specific term for the statute of limitation or even – and especially – on whether it affects even closed cases or only those still in progress.