Considerations regarding the constitutional obligation determining the financing source for budgetary expenditures

• Author: Florentina Camelia Stoica
• Position: Law Department, Bucharest University of Economic
• Pages: 156-164

Considerations regarding the constitutional obligation determining

the financing source for budgetary e xpenditures

1

Professor Florentina Camelia STOICA

2

Abstrac t

This study exa mines the relation between const itution ality and opportun ity i n

order to adopt regula tions in mat ters of econ omy and finan ce. The an alysis con cerns in

partic ular the regulatio n process on bud getary expendit ures, respecti vely the consti tutional

obli gation to indica te the sou rce of financi ng for these expense s. The lega l and

jurisprude ntial landmark s ident ified are like ly to reveal the del icate issues of bala ncing the

concu rring i nterests, as well as the const itutiona lisation tendenc y of certai n oblig ations

imposed by the law of p ublic fin ances and , respectivel y, the Fisc al Respon sibili ty Law in

the sense of tran sforming them into “constitu tional criteria” th rough th e appli cation of

Article 1 38 (5) of the Co nstitutio n.

Keywords: financin g source, bu dgetary expen ditures, consti tutiona l review ,

oppo rtunity, nat ional bud get.

JEL Cla ssification: K10, K34

1. Introduction

Considering their importance, a number of principles on the economy and

public finances are established at the constitutional level, being subject to special

titles. We refer to Title IV - Economy and public f inances, governing, in separate

articles, the basic rules on economic, property, financial system, the national public

budget, taxes, duties and other contributions, the Court of Audit and the Economic

and Social Council (Articles 135-141 of the Constitution). The development of

these principles at the legislative level is a difficult task for the primary / delegated

legislature, as appropriate, both in terms of providing fair balance between the

general and the individual interest, and in terms of detecting and assessing,

therefore, issues of constitutionality and of opportunity in the adoption of reference

rules in this matter.

On another occasion we approached

3

the issue of guaranteeing the

fundamental rights and freedoms in the context of the state ’s obligation to protect

1

This art icle was submitt ed to 6th International Conference “Perspectives of Business Law in t he

Third M illennium”, 25 -26 November 2016, the Bucharest University of Economic Studies,

Bucharest, Romania.

2

Florentina Camelia Stoica - Law Depart ment, Bucharest University of Economic Studies,

camelia.stoica@cig.ase.ro