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ARTICLE · 10 MARCH 2023

Direito Público em Foco – Edição nº 3

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No dia 23 de janeiro, foi publicado o Boletim de Jurisprudência do TCU n.º 430, que destacou o Acórdão 2706/2022 (TCU, Acórdão 2706/2022, Plenário, Relatório de Acompanhamento...

BrazilGovernment, Public Sector

TCU define que o conceito de controle material deve ser aplicado às subsidiárias de empresas estatais firmadas por meio de parcerias estratégicas com o setor privado

LUIZA BRUMATI E ISABELA FLINTZ

No dia 23 de janeiro, foi publicado o Boletim de Jurisprudência do TCU n.º 430, que destacou o Acórdão 2706/2022 (TCU, Acórdão 2706/2022, Plenário, Relatório de Acompanhamento, Relator Ministro Bruno Dantas, Sessão em 07/12/2022), importante precedente para a compreensão do entendimento da Corte de Contas sobre o conceito de controle no direito administrativo societário.

O Acórdão 2706/2022 foi fruto do acompanhamento dos desinvestimentos da Caixa Econômica Federal, com foco no processo de parcerias estratégicas da Caixa Cartões Holding S.A. (Caixa Cartões) com o objetivo de analisar a legalidade e a legitimidade dos processos de formação dessas parcerias quanto à natureza jurídica das novas joint ventures (JV) e a outros aspectos societários.

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