Restitution and punishment in the control of administrative acts and contracts : the different forms of liability by the Court of Accounts* Reparação e sanção no controle de atos e contratos administrativos: as diferentes formas de responsabilização pelo Tribunal de Contas Gabriel Heller** Paulo Afonso Cavichioli Carmona*** * Article received on January 7, 2019 and approved on May 7, 2019. DOI: http://dx.doi. org/10.12660/rda.v279.2020.81368. ** Centro Universitário de Brasília, Brasília, DF, Brazil. Email adress:
[email protected]. Master of Laws (Centro Universitário de Brasília, Brasília/DF). External Control Auditor at the Court of Accounts of the Distrito Federal (TCDF). Lawyer. *** Centro Universitário de Brasília, Brasília, DF, Brazil. Email adress:
[email protected]. Post-doctor (Università del Salento, Lecce, Itália). Doctor in Urban Law (PUC/SP). Professor of Mastership and Doctorate in Law (Centro Universitário de Brasília — Uniceub). Leader of the Research Group in Public Law and Urban Policy (Uniceub). Professor of Administrative and Urban Law at the Post-graduation Courses (FESMPDFT). Judge of Law (TJDFT). Administrative Law Review, Rio de Janeiro, v. 279, n. 1, pg. 51-77, Jan./Apr. 2020. 52 ADMINISTRATIVE LAW REVIEW ABSTRACT This paper aims to differentiate the two forms of liability by the Court of Accounts in the control of administrative acts and contracts: the order of restitution and the application of punishments. Based on bibliographical and documentary sources, including statutes and judicial rulings, we attribute a financial-civil nature to the former, resulting in a peculiar regulation of its own, influenced by civil law. Regarding the application of penalties, we argue that the external control sanctions have a financialadministrative legal nature and constitute an autonomous branch of punitive law that shares, with criminal law and sanctioning administrative law, a common constitutional origin, oriented for the protection and promotion of fundamental rights.