Subject analysis of court decisions

The present study reviews the subject analysis process in the context of court decisions, considering the importance of this type of legal documents as precedent to guide and support future rulings and legal arguments. It conceptualizes case law information presenting its characteristics, purpose, and structure. The essential requirements of the sentences are also provided, according to the New Brazilian Code of Civil Procedure, 2015. Theoretical studies on indexing, especially those concerning the subject analysis stage, are explored focusing on the use of the conceptual analysis of court decisions, as proposed by Guimaraes (1994), adapted to the context of the courts of accounts.