Leniência anticorrupção e Tribunal de Contas da União: análise da evolução jurisprudencial do TCU quanto à responsabilização de lenientes após o Acordo de Cooperação Técnica

Abstract

This dissertation analyzes the effects of the signing of the Technical Cooperation Agreement (ACT), in 2020, on the conduct of the Brazilian Federal Court of Accounts (TCU) regarding the liability of business corporations that entered into leniency agreements under Law No. 12.846/2013. Considering the history of legal uncertainty resulting from the overlapping competences among the institutions that comprise the so-called "accountability network" — including the CGU, AGU, MPF, TCU, and the Judiciary — the research is based on the hypothesis that the ACT may have fostered a gradual shift in the TCU’s institutional behavior, despite the absence of an express provision for retroactive application. Through a specialized literature review and an empirical analysis of decisions rendered by the TCU between 2017 and 2024, the study identifies indications of increased institutional recognition of leniency agreements, including those signed prior to the ACT. The findings suggest that the ACT contributed to greater predictability in the Court's actions, although regulatory conflicts, institutional disputes, and a lack of standardization in the treatment of cooperating parties still persist. In its final considerations, the dissertation offers a critical reflection on the role of the TCU in shaping a more coordinated, transparent, and legally secure institutional environment, which is essential for the effectiveness of anti-corruption leniency mechanisms in Brazil.