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

Author:Florentina Camelia Stoica
Position:Law Department, Bucharest University of Economic
Considerations regarding the constitutional obligation determining
the financing source for budgetary e xpenditures
Professor Florentina Camelia STOICA
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
the issue of guaranteeing the
fundamental rights and freedoms in the context of the state ’s obligation to protect
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.
Florentina Camelia Stoica - Law Depart ment, Bucharest University of Economic Studies,

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