Resolution TCU No. 344/2022, which regulates prescription within the scope of the Federal Court of Accounts (Tribunal de Contas da União – TCU), expressly provides for the possibility of intercurrent prescription in its proceedings.
The rule establishes a three-year prescription period, but significantly broadens the grounds for suspension and interruption when compared to Law No. 9,873/1999, which serves as its legal basis. Nevertheless, TCU case law remains inconsistent regarding its application.
Some justices hold that the procedural acts of the liable party do not interrupt the Administration’s inertia, while another line of reasoning considers that any procedural movement, even if triggered by the interested party, would suffice to interrupt the limitation period.
MJAB Insights: Although Resolution No. 344/2022 represents a normative advancement, its practical application continues to be marked by controversy. This uncertainty creates space for consistent defense arguments, especially in cases involving prolonged inaction by the TCU or excessive procedural delays without official impetus.
Parties named in Special Accounts Proceedings (Tomadas de Contas Especiais) may benefit from a technical analysis of the procedural timeline, grounded in the compatibility between Resolution No. 344/2022, Law No. 9,873/1999, civil law principles, and the case law of the higher courts.