Os acordos de leniência no Brasil e a destinação de recursos ressarcidos

Abstract

This research has as scope the study of leniency agreements in Brazil and survey of the values agreed with the Brazilian companies involved in investigations of socioeconomic fraud. The general objective of this research, therefore, is to verify whether leniency agreements entered into with Brazilian federal agencies were actually paid according to the contracts signed and to which entities were reimbursed. Thus, with regard to methodological aspects, it is worth pointing out that this study is a qualitative and descriptive analysis of leniency agreements with Brazilian companies and the destination of their reimbursed resources. For this, surveys were carried out through the federal websites in order to find the signed contracts and the amounts already reimbursed. The survey carried out on the leniency agreements signed with the MPF, CGU, AGU, Cade, Bacen and CVM, until the date of this survey, showed that the amounts paid were reimbursed to the injured companies as established by federal agencies. This research contributes to society's understanding of the effectiveness of leniency agreements entered into in Brazil with regard to reimbursement to the injured entities, without compromising the continuity of the collaborating companies