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Revista Da Procuradoria-Geral Do Banco Revista da Procuradoria-Geral do Banco Central Revista da Procuradoria-Geral R ev i s t a da P r o c u r Revista da Procuradoria-Geral a Revista da Procuradoria-Geral d o ri dodo BancoBanco CentralCentral a -Geral do -Geral Volume 2 – Número 1 B Junho 2008 a n c o C e n tr a l Junho 2008 2 – Número 1 Volume Revista da Procuradoria-Geral do Banco Central Volume 2 • Número 1 • Junho 2008 Revista da Procuradoria-Geral do Banco Central Volume 2 • Número 1 • Junho 2008 © Centro de Estudos Jurídicos da Procuradoria-Geral do Banco Central – Cejur Diretora da Revista da PGBC Marusa Vasconcelos Freire Editor da Revista da PGBC Fabiano Jantalia Barbosa Comitê Consultivo do Cejur Haroldo Mavignier Guedes Alcoforado, Subprocurador-Geral Marusa Vasconcelos Freire, Coordenadora-Geral do Cejur Marcus Vinícius Saraiva Matos, Consultor Jurídico Conselho Editorial da Revista da PGBC Marusa Vasconcelos Freire, Presidente Cristiano de Oliveira Lopes Cozer, Vice-presidente Alexandre Magno Fernandes Moreira, membro efetivo Lademir Gomes da Rocha, membro efetivo Marcus Vinícius Saraiva Matos, membro efetivo Tânia Nigri, membro efetivo Vincenzo Demetrio Florenzano, membro efetivo As opiniões emitidas nos artigos assinados são de inteira responsabilidade dos autores, não refl etindo necessariamente o posicionamento do Banco Central do Brasil. Os pronunciamentos da Procuradoria-Geral do Banco Central passaram por revisão redacional, sem alterações de sentido ou conteúdo. Ficha catalográfi ca elaborada pela Biblioteca do Banco Central do Brasil Revista da Procuradoria-Geral do Banco Central. / Banco Central do Brasil. Procuradoria-Geral. – Vol. 1, n. 1, dez. 2007 –. Brasília: BCB, 2008. Semestral (junho e dezembro) ISSN 1982-9965 1. Direito econômico – Periódico. 2. Sistema fi nanceiro – Regulação – Periódico. I. Banco Central do Brasil. Procuradoria Geral. CDU 346.1(05) Centro de Estudos Jurídicos Procuradoria-Geral do Banco Central Banco Central do Brasil SBS, Quadra 3, Bloco B, Edifício-Sede, 11º andar Caixa Postal 8.670 70074-900 – Brasília (DF) Telefone: (61) 3414-1220 – Fax: (61) 3414-2957 E-mail: [email protected] // [email protected] Procuradoria-Geral do Banco Central Procurador-Geral: Francisco José de Siqueira Consultor Jurídico Especial: João Correia de Magalhães Consultor Jurídico Especial: José Maria dos Anjos Consultor Jurídico: Marcus Vinícius Saraiva Matos Coordenadora-Geral do Centro de Estudos Jurídicos: Marusa Vasconcelos Freire Subprocurador-Geral titular da Câmara de Consultoria-Geral: Ailton Cesar dos Santos Coordenadora-Geral da Coordenação-Geral de Processos de Consultoria Bancária e de Normas: Walkyria de Paula Ribeiro de Oliveira Coordenador-Geral da Coordenação-Geral de Processos de Consultoria Monetária e Internacional: Cristiano de Oliveira Lopes Cozer Subprocurador-Geral titular da Câmara de Contencioso Judicial: Luiz Ribeiro de Andrade Coordenador-Geral da Coordenação-Geral de Processos da Dívida Ativa e Execução Fiscal: Ronaldo Lins Alves da Cunha Coordenador-Geral da Coordenação-Geral de Processos Judiciais Relevantes: Flávio José Roman Subprocurador-Geral titular da Câmara de Consultoria Administrativa: Arício José Menezes Fortes Coordenador-Geral da Coordenação-Geral de Processos de Consultoria Administrativa: Maurício Contreiras de Almeida Dourado Gerente da Gerência de Registros Jurídicos e Controles Financeiros: Neuza de Fátima Carvalho Subprocurador-Geral titular da Câmara de Contencioso Administrativo e Consultoria Penal: Haroldo Mavignier Guedes Alcoforado Coordenador-Geral da Coordenação-Geral de Processos Administrativos Contenciosos: Nelson Alves de Aguiar Junior Coordenador-Geral da Coordenação-Geral de Processos de Consultoria Penal: Niraldo Faria Baldini Coordenadora-Central dos Órgãos de Execução da Procuradoria-Geral: Marusa Vasconcelos Freire Procurador-Regional da Procuradoria-Regional do Banco Central no Distrito Federal: Roberto Hidemitsu Yamashiro Procuradora-Regional da Procuradoria-Regional do Banco Central no Rio de Janeiro: Fátima Regina Máximo Martins Gurgel Procurador-Regional da Procuradoria-Regional do Banco Central em São Paulo: José Osório Lourenção Procuradora-Regional da Procuradoria-Regional do Banco Central no Rio Grande do Sul: Eliane Teixeira Cantelle Procurador-Regional da Procuradoria-Regional do Banco Central em Pernambuco: Wagner Tenório Fontes Procurador-Chefe da Procuradoria do Banco Central no Estado de Minas Gerais: João Batista Filho Procuradora-Chefe da Procuradoria do Banco Central no Estado do Paraná: Liliane Maria Busato Batista Procurador-Chefe da Procuradoria do Banco Central no Estado da Bahia: Rafael Bezerra Ximenes de Vasconcelos Procurador-Chefe da Procuradoria do Banco Central no Estado do Ceará: Jáder Amaral Brilhante Procuradora-Chefe da Procuradoria do Banco Central no Estado do Pará: Ana Leuda Tavares de Moura Brasil Matos Sumário Editorial Apresentação – Luiz Ribeiro de Andrade __________________________ 9 Nota da Edição – Marusa Vasconcelos Freire _______________________ 11 Artigos Social Money, Central Banking and Constitutive Rules of the International Monetary System. Rodney Bruce Hall ________________________________________ 15 Comentários ao texto Social Money, Central Banking and Constitutive Rules of the International Monetary System. Vincenzo Demetrio Florenzano _______________________________ 57 As Recomendações Internacionais e a Atuação do Regulador Bancário Brasileiro na Prevenção à Lavagem de Dinheiro e ao Financiamento do Terrorismo. Arício José Menezes Fortes __________________________________ 67 Os Contornos Jurídicos das Medidas Cautelares Previstas no Artigo 9º da Lei nº 9.447, de 14 de março de 1997. Lucas Alves Freire _________________________________________ 89 Aplicação do Código de Defesa do Consumidor ao Sistema Contratual dos Consórcios: distinções necessárias. Lademir Gomes da Rocha __________________________________ 119 Governança Cooperativa: as funções estratégicas e executivas em cooperativas de crédito no Brasil. Marden Marques Soares e Elvira Cruvinel Ferreira Ventura ________ 139 Responsabilidade por Omissão do Auditor Externo no Âmbito do Sistema Financeiro Nacional: considerações sobre o poder disciplinar do Banco Central do Brasil, a culpabilidade e a justiça da pena. Marlos Lopes Godinho Erling _______________________________ 165 Limitação às Taxas de Juros Moratórios: a controvérsia acerca do uso da Taxa Selic na aplicação do artigo 406 do Código Civil brasileiro e a atual sistemática legal da limitação das taxas de juros. Alberto André Barreto Martins ______________________________ 181 Desconsideração da Personalidade Jurídica: a Teoria Maior e tese sobre a Teoria Menor. Rafael Lovato ___________________________________________ 199 Pronunciamentos Petição PGBC-4303/2007 Memorial apresentado nos autos do Recurso Especial nº 914.617/PE, sustentando a constitucionalidade e legalidade do ato normativo instituidor e das demais normas disciplinadoras do Programa de Estímulo à Reestruturação e ao Fortalecimento do Sistema Financeiro Nacional (Proer). Francisco José de Siqueira, Luiz Ribeiro de Andrade e Amílcar Ramirez Figueiredo M. de Lemos ___________________________________ 235 Petição PGBC-12169/2007 Memorial apresentado nos autos do Mandado de Segurança nº 22.801-6/DF, sustentando a ilegalidade e inconstitucionalidade de atos do Tribunal de Contas da União que tenham por fi nalidade assegurar o acesso irrestrito e indiscriminado daquela Corte de Contas a informações protegidas pelo sigilo bancário. Francisco José de Siqueira e Flávio José Roman _________________ 255 Petição PGBC-1778/2008 Memorial apresentado nos autos da ADIn nº 2.316-1/DF, ajuizada pelo Partido da República, sustentando a constitucionalidade do artigo 5º, caput e parágrafo único, da Medida Provisória nº 2.170-36, de 23 de agosto de 2001, que autoriza a capitalização de juros em período inferior a um ano nas operações realizadas pelas instituições integrantes do Sistema Financeiro Nacional. Francisco José de Siqueira, Luiz Ribeiro de Andrade e Flávio José Roman _______________________________________ 267 Parecer PGBC-52/2008 Análise da viabilidade jurídica da criação de órgãos de administração de natureza estatutária cujos membros, associados ou não, sejam escolhidos pelo conselho de administração nas cooperativas de crédito. Filogônio Moreira Júnior e Walkyria de Paula Ribeiro de Oliveira ____ 289 Parecer PGBC-129/2008 Legalidade de multa administrativa aplicada com base na Lei nº 9.817, de 1997, posteriormente revogada pela Lei nº 10.755, de 2003 – informações encaminhadas à 8a Vara Federal da Seção Judiciária do Distrito Federal nos autos do Mandado de Segurança Preventivo nº 2008.34.00.016217-3. Luciana Marques Bombino e Luiz Ribeiro de Andrade ____________ 313 Normas para publicação de artigos na Revista da PGBC _____________ 335 Apresentação Apresentação Sinto-me honrado em apresentar o segundo volume da Revista da Procuradoria-Geral do Banco Central, projeto no qual sempre acreditei como efi ciente meio de divulgação de estudos, pareceres jurídicos e técnicos diariamente produzidos por procuradores e especialistas desta Casa sobre temas da maior relevância para a administração da política monetária, cambial, econômica e de supervisão bancária deste imenso país. O primeiro número deste segundo volume da Revista da PGBC, assim como o número 1 do volume 1 já o fez e os futuros com certeza o farão, oferecerá aos seus leitores a oportunidade de conhecer e avaliar a importância e o signifi cado do relacionamento destes dois ramos do
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