Funciones jurisdiccionales de los tribunales de cuentas: El estándar argentino de control judicial y el caso de España
As part of a doctoral research, it was investigated about the judicial control of the jurisdictional functions exercised by the Courts of Accounts of Argentina (TCA), first analyzing the doctrinal contributions, then the rulings of the Supreme Court of Justice of the Argentine Nation (CSJNA) an...
Guardado en:
| Autor principal: | |
|---|---|
| Formato: | Artículo |
| Idioma: | Castellano |
| Publicado: |
2020
|
| Materias: | |
| Acceso en línea: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8114679 |
| Fuente: | Revista española de control externo, ISSN 1575-1333, null 22, Nº 66, 2020, pags. 10-29 |
| Etiquetas: |
Añadir etiqueta
Sin etiquetas: Sea el primero en etiquetar este registro
|
| Sumario: |
As part of a doctoral research, it was investigated
about the judicial control of the jurisdictional
functions exercised by the Courts of Accounts
of Argentina (TCA), first analyzing the doctrinal
contributions, then the rulings of the Supreme Court
of Justice of the Argentine Nation (CSJNA) and
finally the study of precedents of High Provincial
Courts (with court of study between the years 2000
to 2010). First, the doctrine was answered in
recognizing the exercise of jurisdictional functions by
administrative bodies or courts (including the Courts
of Accounts). Subsequently, the rulings of the CSJNA
threw a standard of judicial control over said
administrative functions, which must always be
«sufficient and comprehensive». Finally, with respect
to the provincial precedents, the criteria were varied,
but with subsequent judicial control. Then, based on
the prevalence of the judicial system in Argentina,
the Court of Accounts of Spain (TCE) was brought up
for debate, with the particularity that this is its
immediate historical antecedent. Thus, it was
possible to evidence both the doctrine and the rulings
of Spain, the ample recognition of its own accounting
jurisdiction and its full and exclusive nature, much
broader than in Argentina, the TCE being a body of a
constitutional nature, unique and national,
independent and endowed with special accounting
jurisdiction (art. 136 of the Constitution of Spain),
establishing Sentence 215/2000 a parameter of
recognition of its jurisdictional functions, raising it
as the only body in Spain to carry out the prosecution
of accounting responsibilities |
|---|