Palabras clave
responsabilidad contable
Tribunal de Cuentas
Resumen
Entre las funciones propias del Tribunal de Cuentas está el enjuiciamiento de la responsabilidad contable, en la que pueden incurrir quienes tienen a su cargo el manejo de caudales o efectos públicos. El examen de esta institución jurídica se aborda en el presente trabajo a partir de la doctrina que emana de los propios tribunales de justicia, que han venido a definir sus principales elementos configuradores y han delimitado la acción del Tribunal de Cuentas para poder hacerla compatible con la unidad en el ejercicio de la jurisdicción, que reconoce el artículo 117 CE. Este estudio presta especial atención al procedimiento de reintegro por alcance y analiza las principales singularidades de las fases de instrucción y enjuiciamiento, sobre las que se sustancia la actividad procesal desarrollada.
Keywords
Accounting liability; the Account Court
Abstract
Among the own functions of The Account Court is the prosecution of the accounting liability, which may incur those who are responsible for managing
public funds or effects. The examination of this legal entity, is approached in the present work from the doctrine that comes from the own courts of justice themselves, which have come to define his main configurator elements and have defined the action of The Account Court in order to be able to make it compatible with unity in the exercise of jurisdiction, which recognizes the article 117 CE. This study pays particular attention to the procedure of refund for scope and analyzes the principal singularities of the instruction and trial stages, on which substance the procedural developed activity.
public funds or effects. The examination of this legal entity, is approached in the present work from the doctrine that comes from the own courts of justice themselves, which have come to define his main configurator elements and have defined the action of The Account Court in order to be able to make it compatible with unity in the exercise of jurisdiction, which recognizes the article 117 CE. This study pays particular attention to the procedure of refund for scope and analyzes the principal singularities of the instruction and trial stages, on which substance the procedural developed activity.