Consequencialismo jurídico e desconsideração da personalidade jurídica: aplicação nos processos de controle externo

The court of audit has a relevant role in the protection of public assets, in observance with their constitutional duties. In this context, there has recently discussion about the application of the disregard doctrine in external control processes, in order to safeguard public funds. The hypothesis to be analyzed with the deductive method is the study of the possibility or not of the application of this measure by the audit courts. This analysis takes into account the Law No. 13.655/2018, which determines that the practical consequences of the decision to be made must be observed, positivizing consequentialism in the national legal system.