El recurso de casación contra las resoluciones del Tribunal de Cuentas en materia de responsabilidad contable: un repaso de la jurisprudencia reciente
In this paper, the author, once further explained the ways of controlling the Spanish National Court of Auditors acts, provisions and judicial decisions -specially through the appeal in cassation to the Supreme Court-, reviews the most prominent and re- cent judgments of this last in the area of acc...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2015
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5258236 |
| Source: | Revista española de control externo, ISSN 1575-1333, Vol. 17, Nº 49, 2015, pags. 139-154 |
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| Summary: |
In this paper, the author, once further explained the ways of controlling the Spanish
National Court of Auditors acts, provisions and judicial decisions -specially through
the appeal in cassation to the Supreme Court-, reviews the most prominent and re-
cent judgments of this last in the area of accounting responsibility. Among other
issues, particular reference is made to the accounting responsibility concept and its
characteristics features, and also to the National Court of Auditors function of ac-
counting prosecution as a jurisdictional nature activity. Following the Spanish Su-
preme Court’s jurisprudence, the study analyses other questions such as the account-
ing responsibility subjective scope; the difference between accounting responsibility
and other accounting law breaches; the independence of accounting and criminal
responsibility and, finally, under what assumptions can validly be appreciated the
interruption of the prescription period concerning accounting responsibility |
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