The Constitution and control of public finances

Abstract

The institutional response to economic and financial crisis, has been a series of constitutional reforms that have increased the incorporation into the Constitution of a cast of unusual economic concepts so far in the rational-normative constitution. In this article, essentially devoted to studying the Spanish case but still with the referent featuring EU law and comparative law, he addresses some of the constitutional implications involved the constitutional incorporation of the rule of budgetary stability: changes operated on the notion of budget; the risk to guarantee the benefits of the welfare state that may involve the payment rule of absolute priority debt, the singular position of the German case and the potential conflict with the law EU if your competences are denatured Parliament EU decisions; the secondary position of the Court of Auditors as the controlling body for the control of the government accounts in Spain and, finally, the limitation of financial autonomy Autonomous Communities.