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- Fiscal Pedaling
Brazilian Artificial Accounts
18-04-2016
Currently in Brazil the most
widely discussed topic in political circles is the "fiscal pedaling"
practiced by the federal government during the year of 2014, which was proven
and still practiced in the year of 2015.
To situate the reader, the
practice was a way to generate an artificial result in the public accounts of
the Brazilian federal government, with the delay in transfers to banks related
to benefit payments such as family allowance and unemployment insurance, for
example.
Public banks paid the benefits
and the federal government did not perform the respective pass through,
characterizing a credit transaction, a kind of "overdraft",
generating a surplus that actually did not exist, duping the market with a
virtual reality and violating Fiscal Responsibility law.
The Federal Court of Accounts
(TCU - Tribunal de Contas da União), which has the constitutional power to
exercise external control of federal government accounts, analyzed this case
recognizing the existence of "tax pedaling" and issued a unanimous
opinion reproving it, which had not occurred in Brazil since 1937.
According to the report, there
was artificiality in the public accounts amounting up to R$ 106 billion in
2014, the amount of R$ 40 billion was referent to the delay in transfers and R$
28 billion in expenses that should have been contingent and weren't.
The irregularity is evident, by
avoiding making the transfers to the banks, the government has inflated its
accounts with money that was not owned, featuring a loan, which is prohibited
by the Fiscal Responsibility Law, in article 36. That is, the Union has held
loans with financial institutions controlled by it.
The TCU judge's opinion is not
definitive, leaving the Congress, by Constitutional assignment, to decide on
the matters concerning the accounts, reproaching them or not.
The approval of the accounts by
Congress after the TCU's technical opinion is highly unlikely, but it should be
noted that it has become a political decision and it can take years to be
pronounced.
However, it is unquestionable
that the rejection of the accounts by the TCU can have negative effects on the
market, driving away investors and increasing distrust of the credit rating
agencies.
The accountability of the public
official may be given in various spheres, such as the practice of a crime
typified in art. 359 of the Brazilian Criminal Code (credit transaction of
hiring), administrative misconduct or even criminal liability that may lead to
impeachment.
It should be stressed that there
is a gap in the Constitution, strengthening the argument that the failure of
the 2014 account could not lead to a crime liability due to the beginning of
the new presidential mandate in 2015. However, there is evidence that the
"pedaling" continued in the year of 2015.
As you can see, it is not for
lack of legal standards that accountability shouldn't occur, but even with the
rejection of the accounts by the TCU, the decision should be taken by the
Congress, that must make the public accounts political analysis.
Related Topics:
- The information provided in this article is for general information purposes only. The information is not intended to be comprehensive or to include advice on which you may rely. You should always consult a suitably qualified professional on any specific matter.
Gabriel Quintanilha
Gabriel Quintanilha is based in Rio de Janeiro.
Gabriel has been an attorney at law since 2006. He is also Professor of Tax Law
at Fundação Getulio Vargas – FGV and IBMEC. Author of books and articles
published in Brazil.
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==//==
How Mrs Rousseff defrauded the
public accounts
How Mrs Rousseff defrauded the public accounts
The euphemism "pedaling" does not give the real dimension of what happened. So the accusers of the President talk about "fraud"
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13/05/2016 - 20h48 - 21h02 Updated 13/05/2016
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To move away from the presidency, on Thursday, Mrs. Rousseff repeated the logic of his defense, which was presented and rejected in the House and Senate. "Identical acts were performed by the presidents before me. There was crime in their day and it is not a crime now, "said Rousseff, referring to the forced use of money from federal institutions to momentarily improve government accounts (read in the table below). The appeal is the official reason for the removal of the president.
How Mrs Rousseff defrauded the public accounts
The euphemism "pedaling" does not give the real dimension of what happened. So the accusers of the President talk about "fraud"
Coronato MARCOS WITH MARCELO MOURA
13/05/2016 - 20h48 - 21h02 Updated 13/05/2016
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To move away from the presidency, on Thursday, Mrs. Rousseff repeated the logic of his defense, which was presented and rejected in the House and Senate. "Identical acts were performed by the presidents before me. There was crime in their day and it is not a crime now, "said Rousseff, referring to the forced use of money from federal institutions to momentarily improve government accounts (read in the table below). The appeal is the official reason for the removal of the president.
He called up the artifice of "pedaling". It is a lightweight nickname for grave misconduct. Marcos Lisboa, who was secretary of Economic Policy in the Lula government, prefers "makeup public accounts". The prosecutor Julio Marcelo Oliveira, representative of the Federal Prosecutor in the Court of Audit (TCU), use "tax fraud" to describe what happened.
The fact is that an accounting maneuver that should occur sporadically been used by Dilma recurrently - A disregard signal for with public accounts. One can argue whether the abuse is grounds for impeachment. But it did not happen alone. Corruption, economic ineptitude, lack of political and popular support made the government rot. The charges of tax fraud was just the latest blow to make it tip over.
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==//==
The federal audit court-TCU’s Attorney says that
Mrs. Rousseff committed 'destructive accounting and tax fraud'
impeachment committee hearing on Monday in the
Senate appointed by the opposition experts
by Eduardo Bresciani and Cristiane Jungblut
05/02/2016 10:12 / Updated 02/05/2016 21:30
by Eduardo Bresciani and Cristiane Jungblut
05/02/2016 10:12 / Updated 02/05/2016 21:30
The professor of financial law at University of São Paulo (USP) José Mauricio Conti, left, and Julio Marcelo de Oliveira, the Federal Audit Court-TCU’s attorney, right, the special committee of the impeachment of President Dilma Rousseff in the Senate - Ailton Freitas / O Globo
BRASILIA - Considered the most important testimony of today's meeting, the Public Prosecutor of the Prosecutor at the Brazilian Federal Court of Auditors (TCU), Julio Marcelo de Oliveira, said the government of President Dilma Rousseff made a "destructive accounting" to public accounts the country and also committed tax fraud. The Senate committee that analyzes the impeachment proceedings heard before the law professor at the University of São Paulo (USP), José Mauricio Conti. After Oliveira, came the president of the International Institute of Public Law Studies, Fábio Medina Osório, they expose their arguments. At the end of the exhibition, the witnesses were questioned by the senators.
To the prosecutor - responsible for the technical advice in TCU processes on 'tax pedaling' and the additional credit decrees, which are the process of the bases - the so-called creative accounting led to the current economic and fiscal situation: end of the stability of accounts and lowering of Brazil by international agencies risk.
- There was banal cycling and other very serious. This whole environment is the result of destructive accounting and tax fraud. On the public account creativity is the name for fraud, it is destructive accounting. Tax rides are euphemism expressions, practices very serious and some not so serious in the mass grave, as if they were the same thing. Serious events that occurred in the nation in recent years - said the prosecutor.
He also stressed that fiscal responsibility has become a "good and a legal duty of governments" and not just a recommendation of good administrative practice. He noted that in 2014 the prosecutor asked the TCU conducting audit of credit operations with public banks - one of pedaling recorded at TCU.
- Are illegal credit operations in violation of the Fiscal Responsibility Law (FRL), which has a broad concept of such operations - Oliveira said, adding:
- The budget is the most important law. In implementing the budget, the minister should stick to what has been established. Delaying an invoice is a ride, but it's not the same to get undue funding, compulsory, violating several rules.
For him, the operations with Caixa Econômica Federal (CEF) and the Bank of Brazil had problems. The government has already paid the cycling 2014, after a decision of the TCU in this regard. For him, the practices have already occurred in 2013, but increased in 2014.
- And an election year - he said.
Irritated, the government leader in Congress, Senator José Pimentel (PT-CE) Oliveira questioned and said the CEF operations are not in the complaint. There was a principle squabble, but soon bypassed by the chairman Raymond Lira.
REJECTION OF ACCOUNTS
After the turmoil, Oliveira said the Public Prosecution MP with the TCU defend the rejection of the president of the accounts in 2015 due to the reiteration of acts condemned by the Court of Accounts in 2014. He said hope that the court follow this understanding:
- All this was the subject of representations of Auditors prosecutors to TCU and will be considered in the examination of the 2015 accounts and which, by their seriousness, I hope again the court an opinion by the rejection of the 2015 accounts.
He has a history of government debt through the 'pedaling' since 2013. sometimes pro-government senators protested because the complaint is limited to 2015. The prosecutor pointed out that for the year that is in question there was also delay in BNDES, in addition to the Bank of Brazil.
According to him, the fact of not having settled the previous years of operations caused the irregular remain in 2015 in the case of these two banks and, therefore, there was non-compliance with the prohibition to use public banks lending again this year.
- It can not get loan then you can not get rolling balance due - noted. He linked the policy to the desire of Rousseff's re-election in 2014.
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- Since 2013 the government finds it difficult to keep their spending at the level intended to maintain until the end of the term, because I wanted to say it was efficient, he did it, did it and deserves to continue. This is legitimate, but it is not legitimate to do so at the expense of illegal tax practices - said.
On additional credit decrees, he noted that the government could not have issued such a measure at the time already had the information that there would be compliance with the fiscal target. He concluded by stressing the rise in Brazilian debt and said the bad economic data are due to fraud pointing.
- This is the effect of a reckless and ruinous fiscal policy for the country made by misguided economic policy choices, and not enter this merit, but illegal practices that violated the Fiscal Responsibility Law and the Constitution - finished.
==//==
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March 31,
2016 8:35 am
Rousseff’s misfortune
energises Brazil’s markets
Joe Leahy
in São Paulo
Real and
Ibovespa shine as president’s prospects darken
If there
is one thing that Brazil’s left-leaning president, Dilma
Rousseff, probably will not miss when she leaves office, it is the tendency
of markets to loudly applaud her every
misfortune.
The trend, which emerged in 2014 when Ms Rousseff
came close to losing her campaign for re-election, has been on display again
this year as a move to impeach her in
congress has gathered steam.
Coupled with a recovery in risk appetite around the
world, the darkening political fortunes of Ms Rousseff, who attracted investor
ire for alleged state
interventionism during her first four-year term between 2011 and 2014, have
helped turn Brazilian assets into among the best performers in the
emerging world.
This year, the Brazilian real has gained 9 per cent
against the dollar while the benchmark stock index, the Ibovespa, has returned
an 18.2 per cent gain since the end of December. In March alone, Brazilian
stocks have soared 20 per cent — their biggest one-month gain in 16 years,
according to Bloomberg data.
“The market has already anticipated the impeachment
scenario,” said Luciano Rostagno, chief strategist at Banco Mizuho do Brasil.
What most investors are wondering now is how much
upside there is left in the rally and how much of it has been due to a global recovery
in commodity prices and a weakening dollar and how much due to the Brazilian
political environment.
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The answer is expected to come soon with the
impeachment process against Ms Rousseff taking on a velocity that has caught
many observers by surprise.
Struggling with an economy that is suffering what
is expected to be its worst recession in more than a century as well as a vast
political corruption scandal
at state-owned oil company Petrobras,
Ms Rousseff’s ratings have plummeted in the opinion polls.
The push to impeach her gained sudden new momentum
this month after millions of protesters flooded Brazil’s streets in
support of the measure. A police investigation into allegations of corruption
by her predecessor and mentor, Luiz Inácio Lula da Silva, the founder and political
force behind her Workers’ Party, or PT, has also left her looking more
vulnerable.
The former president has denied the allegations but
that did not stop the PMDB, Ms Rousseff’s largest coalition partner, abandoning
her government this week, a move that is expected to be followed by other
smaller parties.
The opposition needs two-thirds of the lower house
of congress to vote in favour of impeachment at a meeting next month to get the
process started. It would then go to the senate, where it could fester for up
to six months before a final vote.
The extreme uncertainty over the process — no one
knows yet if Ms Rousseff will be able to muster the one-third plus one vote of
the congress she needs to avert impeachment — is maintaining an element of caution
in the market, analysts say.
With Brazil-related equities and the currency
looking extremely volatile and exposed to events, fixed income assets offered a
bit more stability, said Alejo Czerwonko, emerging markets strategist at UBS
Wealth Management.
Spreads on Brazilian sovereign and corporate debt
had tightened by about 150 basis points to an average of 425bps but the asset
class still represented a reasonable investment if the political and policy
environment improved, he said.
“We think that with valuations, even though they
have adjusted, there is further room to go,” Mr Czerwonko said.
Other analysts said they were suspicious the recent
rally had left little space for the possibility of setbacks. For instance, what
would happen to Brazilian equities and the real if Ms Rousseff was able to
avert impeachment by cobbling together an eleventh-hour coalition. Or if her
impeachment sparked a violent backlash from the PT.
In the event of an impeachment, the real could
strengthen further to about R$3.30 or R$3.40 against the dollar, said Neil
Shearing, chief emerging markets economist at Capital Economics. But it could
also move quickly in the other direction if there was any bad news.
“My concern is it . . . does feel the markets are pretty
much priced to perfection at this stage. There is nothing in there about for
example about a possible backlash from the PT. which I think could be
vociferous,” Mr Shearing said.
Former ally waits in the wings as Brazil’s
president heads for impeachment
A new government would also face numerous
challenges. Even a star economic team would struggle to quickly improve an
economy shrinking by more than 3 per cent a year with a budget deficit running
at about 10 per cent and interest rates at 14.25 per cent.
Brazil’s economy needs urgent
structural reforms. But even the most skilled leaders would have difficulty
navigating a bill through congress after an impeachment motion that is set to
further polarise the country’s antagonistic political climate.
“The economy will only see any positive signals
from this possible change of government next year,” said Mr Rostagno. “It is
practically impossible that we won’t have another contraction in gross domestic
product this year.”
He predicted that for this reason, even though the
real might strengthen to about R$3.50 from its levels of near R$3.60 now, it
would drift back to R$3.80 later in the year.
Related Topics
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A_Reader
Mar 31, 2016
Dear All,
This is
yet another deceptive atempt to make it seem that the misfortunes of Ms Roussef
are the cause of the Brazilian economic hardships.
This is
an illusion. The Brazilian corrupted elites will not change a dime with the
removal of Ms Roussef. Neither will the country economic conditions, nor the
huge problems of wealth mis-distributions.... not even the poor state of the
systems of public health and public schools.
The
current Brazilian rally has all the characteristics of a sucker rally: several
gap ups for a long date characterizing shorth convering by the ones who have
been shorting the country since quite a while.
Regards,
A_Reader,
Ph.D.
ReportShare
RecommendReply
B_reader,
PHD as well Apr 1, 2016
==//==
[PORTUGUESE VERSION]
Tempo
O eufemismo “pedaladas” não dá a real dimensão do
que ocorreu. Por isso os acusadores da presidente falam em “fraude”
MARCOS
CORONATO COM MARCELO MOURA
13/05/2016
- 20h48 - Atualizado 13/05/2016 21h02
Compartilhar
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Ao se afastar
da Presidência da República, na quinta-feira, Dilma
Rousseff repetiu a lógica de sua defesa, que foi apresentada e rejeitada na
Câmara e no Senado. “Atos idênticos foram executados pelos presidentes que me
antecederam. Não era crime na época deles e também não é crime agora”, disse
Dilma, referindo-se ao uso forçado de dinheiro de instituições federais para
melhorar momentaneamente as contas do governo (leia no quadro abaixo). O
recurso é o motivo oficial do afastamento da presidente.
Apelidou-se o artifício de “pedalada”. É um apelido leve para uma falta grave. Marcos Lisboa, que foi secretário de Política Econômica no governo Lula, prefere “maquiagem de contas públicas”. O procurador Júlio Marcelo Oliveira, representante do Ministério Público Federal no Tribunal de Contas da União (TCU), usa “fraude fiscal” para descrever o ocorrido.
O fato é que uma manobra contábil que deveria ocorrer esporadicamente foi usada por Dilma de modo recorrente – um sinal de descaso para com as contas públicas. Pode-se discutir se o abuso é motivo para impeachment. Mas ele não ocorreu sozinho. Corrupção, inépcia econômica, falta de apoio político e popular fizeram o governo apodrecer. A acusação de fraude fiscal foi apenas o último golpe a fazê-lo tombar.
PUBLICIDADE
TAGS
==//==
Procurador
do TCU diz que Dilma cometeu 'contabilidade destrutiva e fraude fiscal'
Comissão
do impeachment ouve nesta segunda-feira no Senado especialistas indicados pela
oposição
por Eduardo Bresciani e Cristiane Jungblut
02/05/2016 10:12 / Atualizado 02/05/2016 21:30
O professor de direito financeiro da USP José Mauricio
Conti, à esquerda, e Júlio Marcelo de Oliveira, procurador do TCU, à direita,
na comissão especial do impeachment da presidente Dilma Rousseff no Senado
- Ailton Freitas / O Globo
BRASÍLIA - Considerado o depoimento mais
importante da reunião de hoje, o procurador do Ministério Público junto ao
Tribunal de Contas da União (TCU), Júlio Marcelo de Oliveira, disse que o
governo da presidente Dilma Rousseff fez uma "contabilidade
destrutiva" às contas públicas do país e ainda cometeu fraudes fiscais. A
comissão do Senado que analisa o processo de impeachment ouviu antes o
professor de Direito da Universidade de São Paulo (USP), José Maurício Conti.
Após Oliveira, foi a vez do presidente do Instituto Internacional de Estudos de
Direito do Estado, Fábio Medina Osório, expor seus argumentos. Ao final das
exposições, os depoentes foram questionados pelos senadores.
Para o procurador - responsável pelos pareceres
técnicos nos processos do TCU sobre as 'pedaladas fiscais' e os decretos de
crédito suplementar, que são as bases do processo -, a chamada contabilidade
criativa levou ao cenário econômico e fiscal atual: fim da estabilidade das
contas e rebaixamento do Brasil pelas agências internacionais de risco.
- Houve pedaladas banais e outras gravíssimas.
Todo esse ambiente é resultado de contabilidade destrutiva e de fraudes
fiscais. Em matéria de conta pública criatividade é nome para fraude, é
contabilidade destrutiva. Pedaladas fiscais são expressões de eufemismo,
práticas gravíssimas e outras nem tão grave na vala comum, como se fossem a
mesma coisa. Fatos graves que ocorreram na Nação nos últimos anos - disse o procurador.
Ele ainda destacou que a responsabilidade fiscal
se tornou um "bem e um dever jurídico dos governantes" e não apenas
uma recomendação de boa prática administrativa. Destacou que em 2014 o
Ministério Público pediu ao TCU a realização de auditoria sobre as operações de
crédito junto aos bancos públicos - uma das pedaladas registradas pelo TCU.
- São operações de crédito ilegais, violando a
Lei de Responsabilidade Fiscal (LRF), que tem um conceito amplo sobre operações
desse tipo - disse Oliveira, acrescentando:
- O Orçamento é a lei mais importante. Na
execução do Orçamento, o governante deve se ater àquilo que foi estabelecido.
Atrasar uma fatura é uma pedalada, mas não é a mesma coisa de obter um
financiamento indevido, compulsório, violando várias normas.
Para ele, as operações com a Caixa Econômica
Federal (CEF) e Banco do Brasil tiveram problemas. O governo já pagou as
pedaladas de 2014, depois de decisão do TCU neste sentido. Para ele, as
práticas ocorreram já em 2013, mas aumentaram em 2014.
- E um ano eleitoral - destacou ele.
Irritado, o líder do governo no Congresso,
senador José Pimentel (PT-CE) interpelou Oliveira e disse que as operações da
CEF não estão na denúncia. Houve um princípio de bate-boca, mas logo contornado
pelo presidente da comissão Raimundo Lira.
REJEIÇÃO
DAS CONTAS
Depois do tumulto, Oliveira afirmou que o MP
junto ao TCU defenderá a rejeição das contas da presidente em 2015 devido à
reiteração de atos condenados pela Corte de contas em 2014. Disse esperar que o
tribunal siga tal entendimento:
- Tudo isso foi objeto de representações do
Ministério Público de Contas ao TCU e serão considerados no exame das contas de
2015 e que, por sua gravidade, espero que novamente o tribunal emita parecer
pela rejeição das contas de 2015.
Ele fez um histórico dos débitos do governo por
meio das 'pedaladas' desde 2013. Por algumas vezes senadores governistas
protestaram porque a denúncia restringe-se a 2015. O procurador ressaltou que
em relação ao ano que está em análise houve atraso também no BNDES, além do
Banco do Brasil.
Segundo ele, o fato de não ter quitado as
operações de anos anteriores fez com que as irregulares permanecessem em 2015
no caso desses dois bancos e, portanto, houve descumprimento à proibição de se
recorrer a empréstimos de bancos públicos também neste ano.
- Não pode nem pegar empréstimo, então não pode
ficar rolando saldo devedor - observou. Ele vinculou a política ao desejo de
Dilma de se reeleger em 2014.
- Desde 2013 o governo encontra dificuldade de
manter seu gasto no nível que pretendia manter até o fim do mandato, porque
queria dizer que era eficiente, que fez isso, fez aquilo e merece continuar.
Isso é legítimo, mas não é legítimo fazer isso às custas de práticas fiscais
ilegais - afirmou.
Sobre os decretos de crédito suplementar, ele
observou que o governo não poderia ter editado tal medida no momento em que já
tinha a informação de que não haveria cumprimento da meta fiscal. Ele concluiu
destacando a elevação da dívida brasileira e afirmou que os dados econômicos
ruins são decorrentes das fraudes que aponta.
- Esse é o efeito de uma política fiscal
irresponsável e ruinosa para o país feita mediante a escolhas políticas
econômicas equivocadas, e não entro nesse mérito, mas de práticas ilegais que
violaram a Lei de Responsabilidade Fiscal e a Constituição - finalizou.
'DISCURSO
DO GOLPE'
Último dos três expositores a falar, o
presidente do Instituto Internacional de Estudos de Direito do Estado, Fábio Medina
Osório, fez uma apresentação mais jurídica em sua fala. Ele afirmou que o
Senado é sim o Poder responsável para julgar o presidente em caso de crimes de
responsabilidade e pediu que a Casa não ceda ao que chamou de "discurso do
golpe". Os defensores da presidente Dilma Rousseff acusam o processo de
impeachment em marcha - já legitimado pelo Supremo Tribunal Federal (STF) - de
golpe.
- O surrado discurso do golpe não deve ser
acolhido. A má gestão pública de um governante podem ser valorado por Vossas Excelências
- disse Fábio Medina Osório.
O advogado leu parecer do então ministro do
Supremo Sepúlveda Pertence sobre a posição do Senado, datados de 1992, quando
julgou o ex-presidente Fernando Collor.
OPERAÇÕES
VEDADAS PELA LEI
O professor Conti foi o primeiro a falar. Ele
afirmou que o fato de o governo ter conseguido em dezembro de 2015 aprovar
mudança na meta fiscal não retira a ilegalidade dos decretos de Dilma que
abriram créditos nos meses de julho e agosto. Ele afirma que a legalidade da
ação deve ser observada pelo momento de sua edição (dos deecretos), e não pelo
resultado final de 2015.
- O que se fez foi: diante do evidente
descumprimento da regra, mudou-se a regra e não a conduta. O que só faz enganar
quem faz absoluta questão de ser enganado - disse Conti.
Ele ressaltou que na época da edição dos
decretos já havia relatórios bimestrais mostrando que a meta proposta, e
aprovada pelo Congresso, não seria cumprida.
Sobre operações realizadas pelo governo com
bancos públicos, Conti concordou com a acusação feita pela denúncia de que se
tratam de operações de crédito vedadas pela legislação. Ressaltou que no caso
de 2015, que será analisado no processo de impeachment, as operações foram
computadas pelo Banco do Brasil no mesmo formato de empréstimos, com a inclusão
dos valores devidos pelo governo como ativo em seus balanços.
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