Autore
Nardini, Massimo

Titolo
La legge n. 163 del 2016 e le prime prassi applicative della nuova legge di bilancio
Periodico
Diritto pubblico
Anno: 2017 - Fascicolo: 2 - Pagina iniziale: 515 - Pagina finale: 570

The article deals with the budgetary reform introduced by Law no. 163 of 2016: it represents an important step in the process of change of the public account rules lasting over 30 years, which has sped up in the aftermath of the financial crisis. The author focuses on the new role of the budget law, which is now able to change the "substantial" legislation in order to fulfill the medium term objective as annually agreed between the European institutions and the national ones in the context of the new European economic governance. Law no. 163 of 2016 also affects the relationship between the Government and the Parliament, by reinforcing the oversight power of the latter and reducing the asymmetrical information problem between them. At last, the "equilibrium" between revenues and expenditures, as introduced by Constitutional Law no. 1 of 2012 and detailed by Law no. 243 of 2012, requires an "equilibrium" between the institutions involved in the budgetary decisions.



SICI: 1721-8985(2017)2<515:LLN1D2>2.0.ZU;2-E
Testo completo: https://www.rivisteweb.it/download/article/10.1438/87475
Testo completo alternativo: https://www.rivisteweb.it/doi/10.1438/87475

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