De nuevo sobre la caducidad del procedimiento de control financiero de subvenciones y sus efectos sobre el reintegro. Nota a la STS de 2 de noviembre de 2016

The regulation on the financial control over public grants has been subject to legal interpretation due to its legal gaps and uncertainties. However, almost all the body of case law regarding this matter has been developed by the National High Court (Audiencia Nacional), which has been unable to...

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Bibliographic Details
Main Author: Bueno Armijo, Antonio María
Format: Article
Language:Spanish
Published: 2017
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5979115
Source:Revista española de control externo, ISSN 1575-1333, Vol. 19, Nº 55, 2017, pags. 135-150
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Summary: The regulation on the financial control over public grants has been subject to legal interpretation due to its legal gaps and uncertainties. However, almost all the body of case law regarding this matter has been developed by the National High Court (Audiencia Nacional), which has been unable to offer a satisfactory answer to several doubts. The recent judgment delivered by the Spanish Supreme Court (Tribunal Supremo) on the 2nd ofNovember 2016 has ruled that citizens have not the right to be notified of the final report on the financial control procedure. As a result, the Court has sentenced that this procedure finishes with the submission of the final report and not with its notification. This has been the first time that the Spanish Supreme Court has revised a case on the financial control procedure previously ruled by the National High Court. However, this judgment has not resolved sorne other doubts and questions related to the financial control o ver public grants. Specifically, it has not cleared up if, as a consequence of the expiration of the financial control procedure, the Public Administration loses its right to ask for the reimbursements of grants, even if the statute of limitations does not apply