Diritto Pubblico Comparato ed Europeo

Sommario

1. Il processo di bilancio tra evoluzione della forma di governo e trasformazioni dello Stato nazione. – 2. Il vincolo europeo sui bilanci nazionali. – 3. Il processo di bilancio nel Regno Unito. – 4. Il processo di bilancio in Germania. – 5. Il processo di bilancio in Spagna. – 6. Il processo di bilancio in Francia. – 7. ll processo di bilancio in Italia. – 8. Verso principi comuni in materia di bilancio?

Abstract

This essay introduces an innovative perspective concerning the recent legislative reforms that have modified the financial procedure in the Member States of the European Union. Member States are required to make changes to their laws in order to give effect to EuropeanCommunity legislation. After illustrating the traditional financial relations between the Government and Parliament in the Member States, the essay describes the financial procedure of five States after the application of the Union European’s principles of stability and efficiency i.e. the UK, Germany, Spain, France and Italy. The reform of Budget Laws will give the parliamentary system useful instruments for more efficient oversight of public finance.