El control externo de las cuentas públicas de la Unión Europea y su «conciencia financiera»: el Tribunal de Cuentas (TCUE)
The external control of accounts in the European Union is attributed to its Court of Auditors in cooperation with the Supreme Audit Institutions of the Member States. In this paper we will deal with its creation historical and legal developments until late consecration as an institution i...
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| Format: | Article |
| Language: | Spanish |
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2017
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5979112 |
| Source: | Revista española de control externo, ISSN 1575-1333, Vol. 19, Nº 55, 2017, pags. 81-111 |
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| Summary: |
The external control of accounts in the European Union is attributed to its Court of Auditors in cooperation with the Supreme Audit Institutions of the Member States. In this paper we will deal with its creation historical and legal developments until late consecration as an institution in its own right, including a brief reference to the previous situation. Then, we will address some of the most relevant competencies and organizational aspects. In addition, it analyzes its meager role in the Court of Justice and, finally, studies the relations of cooperation with the Court of Auditors of Spain. Draws attention the little regard from the scientific, European and Spanish, doctrine on this institution in comparison with others (compared to the Court of Justice is overwhelming). Serve this work to show its complex function and provide the reader with a reference to the relevant literature on this subject. |
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