Seis anos da nova LINDB no Tribunal de Contas do Estado de São Paulo: entre avanços e desafios

This article analyses how Law 13.655/2018, which included articles on legal certainty and controls in the Introduction to Brazilian Law Statute (Decree-Law nº 4.657/1942), affected the external control exercised by the São Paulo State Audit Court (TCE-SP). Empirically, decisions with the expressions “LINDB” (acronym for the Statute) and “Lei de Introdução” were researched in the TCE-SP system, published between 5th e 6th year after the law coming into force, and were selected those decisions which invoked each article discussed in this paper. The study concluded that the TCE-SP has frequently used the new Statute, concerned about the difficulties faced by public officials in their day by day, since proved. At the same time, TCE-SP has tried to assert its precedents and avoid sudden or retroactive changes. Nevertheless, there is still room for improvement concerning consequences of its decisions and how guilty is defined in the personal liability of public officials.