Bulletin n. 2/2016 | ||
December 2016 | ||
Guerrero Vázquez Pablo |
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Dimensiòn de la autonomìa financiera de las Comunidades Autònomas tras la incorporaciòn de la deuda comercial al sistema de disciplina fiscal | ||
in Cuadernos Manuel Giménez Abad , n. 12, diciembre , 2016 , 55-70 | ||
Since 2009 Spain is the subject of an excessive deficit procedure. To control the volume of financial debt, in 2012 was approved the Organic Law of Budgetary Stability and Financial Sustainability. However, misuse of extra budgetary accounting has allowed for overcoming the agreed limits of deficit and debt. To avoid this anomaly, in 2013, was incorporated commercial debt to fiscal discipline system. Recently, the Constitutional Court of Spain has endorsed the constitutionality of this reform. Thereby, the Constitutional Court has defined the scope of the financial autonomy of the Spanish regions. Full text avialable online at http://www.fundacionmgimenezabad.es/images/Documentos/Cuadernos/cuadernos12_diciembre_2016.pdf | ||