Contestația prealabilă în dinamica contenciosului bugetar – o confruntare epopeică? Aspecte teoretice și practice
The preliminary contestation in the dynamics of the budgetary contentious – an epic confrontation? Theoretical and practical aspects
Author(s): Ioana Maria CosteaSubject(s): Constitutional Law, Public Law, Fiscal Politics / Budgeting, Commercial Law
Published by: Uniunea Juriștilor din România
Keywords: preliminary procedure; administrative review; preliminary contestation; object of the contestation;
Summary/Abstract: The financial law relations are relevant in the extended dynamics of the public law, as a reflection of the importance of public financial resources and of the technicality of the legal elements in the budgetary procedures. This study positions, in this context, a traditional institution, namely the preliminary procedure, as a space for the manifestation of the dynamics and points of tension deriving from legal conflict relations revealed as a result of the audit missions of the Court of Accounts. The analytical approach organized in a spectrum from general to special highlights the working hypotheses, the functions, the object and the finalities of the preliminary procedure in the matter of budgetary law relations.
Journal: Revista „Dreptul”
- Issue Year: 2022
- Issue No: 04
- Page Range: 98-115
- Page Count: 18
- Language: Romanian
- Content File-PDF