Publication: El presupuesto del Estado: una (re)visión constitucional
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2018-12-20
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Thomson Reuters
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Abstract
El objeto de este trabajo es ofrecer una foto fija del actual reparto
de competencias sobre el Presupuesto entre Ejecutivo y
Legislativo nacionales, y también entre éstos y las instituciones de
la Unión Europea, a la luz tanto la jurisprudencia del Tribunal
Constitucional de los últimos años, por un lado, como la transformación del marco jurídico consecuencia de la estabilidad
presupuestaria, que como es sabido no comienza con la reforma
del art. 135 de la Constitución española, sino que consolida una
transformación que ya se había producido a consecuencia del
impulso del Derecho de la Unión Europea y, en concreto, el
proceso de construcción de la moneda única.
The purpose of this work is to offer a snapshot of the current distribution of budgetary responsibilities between the Executive and the Legislative branches, as well as between them and the European Union institutions. This analysis takes into account the case law of the Spanish Constitutional Court, on the one hand, and the transformation of the constitutional framework, on the other. The latter did not just begin with the 2011 reform of article 135 of the Spanish Constitution, but has been an ongoing process, which is directly linked to European Union Law and, specifically, the construction of the monetary union.
The purpose of this work is to offer a snapshot of the current distribution of budgetary responsibilities between the Executive and the Legislative branches, as well as between them and the European Union institutions. This analysis takes into account the case law of the Spanish Constitutional Court, on the one hand, and the transformation of the constitutional framework, on the other. The latter did not just begin with the 2011 reform of article 135 of the Spanish Constitution, but has been an ongoing process, which is directly linked to European Union Law and, specifically, the construction of the monetary union.
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Presupuesto, Ciclo presupuestario, Estabilidad presupuestaria, Budget, Budgetary process, Budgetary stability
Bibliographic citation
Ruiz Almendral, V. (2018). El Presupuesto del Estado: una (re)visión constitucional. Revista española de Derecho Financiero, nº 179, pp.119-166