O instituto do disgorgement no Tribunal de Contas da União: implicações e efeitos

Abstract

This article analyzed the institute of disgorgement in terms of Common Law, as well as in terms of Civil Law, in addition to its requirements and concepts, in order to verify whether it is a safe mechanism for the refund of unexpectedly granted profits for the commission of illicit acts. It was also analyzed the evolution of its application by the Federal Court of Accounts and how the current understanding of this Court brought benefits to society in curbing profitability through the practice of illicit acts.